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Government Auditing Services
COMMISSION ON AUDIT Document Code: COA-PAWIM-GAS-01
PROCEDURE Revision No.: 0
GOVERNMENT AUDITING SERVICES Effectivity Date: 29 Dec 2016
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1. PURPOSE
1.1 COA Auditors, through provision of Government Auditing Services, play a vital
role in the public sector governance through its oversight, insight and foresight
responsibilities. They help government agencies achieve accountability and
integrity, improve operations and instill confidence among their stakeholders
and the public.
1.2 Among the objectives of Government Auditing Services are to:
1.2.1 Improve and promote fiscal, managerial and programme
accountability in government operations; and
1.2.2 Recommend measures necessary to improve efficiency, economy and
effectiveness of government operations.
1.3 This document describes the procedure for the efficient and effective audit of
government agencies, with regard to:
1.3.1 Planning the audit;
1.3.2 Execution of the audit;
1.3.3 Conclusion and Reporting;
1.3.4 Monitoring of quality control of audit services.
2. SCOPE
This procedure shall apply to the COA-Quality Management System on the provision
of audit services by the following audit clusters in the COA Central Office with audit
groups and audit teams assigned to agencies in the National Capital Region.
2.1 Cluster 1 – Banking and Credit, Corporate Government Sector
2.2 Cluster 6 – Health and Science, National Government Sector
2.3 National Capital Region, Local Government Sector
3. POLICY
In order to provide timely and quality audits to client-government agencies, the audits
are conducted in accordance with the prescribed auditing standards, policies, rules
and regulations.
4. DEFINITION OF TERMS AND ACRONYMS
Refer to GLOSSARY OF TERMS attached as Annex “A” for the definition of terms
used in this Procedure.
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Refer to ACRONYMS attached as Annex “B” for the acronyms used in this Procedure.
5. RESPONSIBILITIES
5.1 Assistant Commissioners of NGS and CGS
4.1.1 Exercise oversight functions over Cluster Directors (CDs) and issue to
CDs General Audit Instructions (GAI) on audit matters, and those that
cut across the audit sector for NGAs/GOCCs, and Regional Directors
(RDs) for SUCs and WDs for the ensuing year not later than October 5
of the current year;
4.1.2 Resolve any policy issues on the audit of NGAs/GOCCs raised by the
AC of LGS and the CDs; and
4.1.3 Furnish the Members of the Commission Proper (CP) copy of GAI and
SAI, and additional instructions issued by the AC/CD.
5.2 Assistant Commissioner of LGS
4.2.1 Exercise oversight functions over RDs and issue GAI to RDs on the
audit of LGUs for the ensuing year not later than October 5 of the
current year;
4.2.2 Resolve any implementation issues/concerns brought to his/her
attention by the RDs including those related to the audit of
NGS/GOCCs;
4.2.3 Bring to the attention of the ACs of NGS and CGS any policy issues
affecting the audit of NGAs/GOCCs that cannot be resolved at his/her
level; and
4.2.4 Furnish the Members of the CP copy of the GAI and SAI, and
additional instructions issued by the AC/RDs.
5.3 Cluster Directors of NGS and/or CGS
4.3.1 Issue the GAI covering critical and significant areas of operation of
agencies under his/her jurisdiction not later than October 15 of the
current year;
4.3.2 Approve the initial SAI and the audit plan for the audit of ensuing year
prepared by the SA taking into consideration the results of performance
assessment of the current year conducted by the SA;
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4.3.3 Disseminate to SA, ARD and RD the approved SAI for the ensuing
year not later than November of the current year;
4.3.4 Initiate the conduct of mid-year assessment not later than July 31, one
to be attended by the RD or the ARD and/or the RSA or ATLs, and the
other by the SA and ATLs of stand-alone agencies, to review and
revise the audit foci and thrusts areas for the year;
4.3.5 Review and approve the final SAI revised by the SA considering the
critical audit issues identified during the conference and disseminate to
the SA, ACD and RD for implementation;
4.3.6 Require the SA to consolidate the quarterly status reports submitted by
the RDs and the ATLs under his/her direct supervision and to prepare
assessment report on the implementation of the SAI;
4.3.7 For agencies under UAA, evaluate the progress of implementation of
the SAI including consistency and uniformity of audit actions taken by
the audit teams using the assessment report of the SA as input; Submit
the evaluation report to the AC for NGS and CGS, together with copy
of instructions issued to the SA and RD or any recommended action to
be taken by the AC on any policy issues raised by the SA;
4.3.8 Evaluate the revised consolidated matrix of audit observations,
recommendations, comments and rejoinder (matrix) submitted by the
ACD and initiate the conduct of workshops to discuss and consolidate
audit findings as input in the preparation of CAAR, as needed;
4.3.9 Review and transmit on time AARs and CAARs of agencies with due
consideration to the areas covered in the SAI; and
4.3.10 Perform such other duties, functions and responsibilities for the
efficient and effective conduct of audit.
5.4 Regional Directors
4.4.1 Issue the SAI for LGUs and implement the SAI issued by the
NGS/CGS and any additional instructions/guidelines received from the
AC/CD from time to time and ensure that the requirements prescribed
therein are addressed by the RATs;
4.4.2 Ensure equitable distribution of workload to the different RATs and
supervise the conduct of audit;
4.4.3 Assess the quarterly status reports submitted by the RSA on the
implementation of SAI, and act accordingly on any audit issues raised
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therein; Submit to the CD, thru the AC, LGS, the duly assessed and
evaluated quarterly status report and bring to the attention of the AC,
LGS any concern in the field that cannot be resolved at the level of the
RD within the 15th day of the month following the end of each quarter;
4.4.4 Review and transmit to the agency head RCML within the set deadline;
4.4.5 Review the consolidated matrix prepared by the SA/RSA taking into
account the SAI and submit to CD for consideration in the preparation
of AAR/CAAR;
4.4.6 For LGUs, SUCs and WDs, review and transmit on time AARs of
agencies with due consideration to the areas covered in the SAI; and
4.4.7 Perform such other duties, functions and responsibilities for the
efficient and effective conduct of audit.
5.5 Assistant Cluster Directors
4.5.1 Assist the CD in the preparation of GAI, review of SAI and conduct of
mid-year assessment;
4.5.2 Supervise the implementation of SAI and any additional
instructions/guidelines issued by the AC/CD from time to time and the
conduct of audit;
4.5.3 Review the assessment report prepared by the SA and forward to the
CD for appropriate action; Ensure that the areas covered in the SAI are
addressed;
4.5.4 Review the Matrix of observation and recommend to the CD the need
to conduct workshop to discuss and consolidate audit findings as input
in the preparation of CAAR;
4.5.5 Review AAR and CAAR before forwarding to the CD for final review;
and
4.5.6 Perform such other duties, functions and responsibilities for the
efficient and effective conduct of audit.
5.6 Assistant Regional Directors
4.6.1 Assist the RD in the implementation of SAI and any additional
instructions/guidelines received from the AC/CD from time to time and
in the supervision of the conduct of audit;
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4.6.2 Submit to the RD duly reviewed quarterly status reports on the
implementation of SAI, including actions taken on audit issues raised
by the RSAs and issues/concern in the field that requires the
immediate action of the RD;
4.6.3 Review the RCML submitted by the RSA and submit to RD for review
and transmittal to the agency head;
4.6.4 Evaluate the consolidated Matrix prepared by the RSA and submit to
the RD for review;
4.6.5 Review AAR of LGUS, SUCs and WDs before forwarding to the RD for
final review; and
4.6.6 Perform such other duties, functions and responsibilities for the
efficient and effective conduct of audit.
5.7 Supervising Auditors
4.7.1 Draft initial SAI upon receipt of GAI for the ensuing year taking into
consideration the results of risk assessment not later than November
15 of the current year and submit to CD for review and approval;
4.7.2 Assist the CD/ACD in the preparation and conduct of mid-year
assessment to be conducted not later than July 31 to review and revise
the initial SAI;
4.7.3 Revise the SAI taking into consideration the results of mid-year
assessment and submit to the CD/ACD within five days from the
completion of the planning conference for review and approval;
4.7.4 Implement the final SAI and additional instructions/guidelines issued by
the AC/CD from time to time and supervise the conduct of audit of audit
teams within the NCR;
4.7.5 For those covered by UAA, prepare and submit to CD quarterly
assessment report on the implementation of SAI and uniformity and
consistency of audit actions by the audit teams nationwide within five
days upon receipt of the quarterly status reports submitted by the ATLs
and RDs; Identify issues/areas of least concern that can be
recommended for deletion in the next planning exercise and audit
issues requiring immediate attention by the CD;
4.7.6 Review working papers submitted by the audit teams within NCR and
issue AOM, NC, ND, and NS, jointly with the ATL of Audit Teams
assigned to NGAs/GOCCs located within NCR;
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4.7.7 Review ML/SAOR prepared by the ATLs giving consideration to the
SAI and transmit ML/SAOR duly signed by the ATLs to the
agency/branch head within the required deadline;
4.7.8 Review AAR prepared by the ATLs under his/her direct supervision
taking into consideration the SAI and forward to CD for review; Sign the
Independent Auditor’s Report (IAR);
4.7.9 Prepare CAAR using the released AAR/MLs and the consolidated
matrix submitted by the RDs and the results of workshop as inputs and
submit to CD/ACD for review; and
4.7.10 Perform such other duties, functions, and responsibilities for the
efficient and effective conduct of audit.
5.8 Regional Supervising Auditors
4.8.1 Implement the SAI and additional instructions/guidelines received from
the RD from time to time and supervise the conduct of audit by the
RATs to ensure the timely release of quality RCML/ML/ Summary of
Audit Observations and Recommendation (SAOR) to the head of the
agency;
4.8.2 Submit quarterly status report to the RD/ARD, on the progress of
implementation of the SAI, and issues that needed the immediate
action of the RD/ARD using the template attached as Annex A not later
than the 10th day of the month following the end of each quarter.
Include in the template all focus areas defined in the SAI and additional
audit instructions issued by the AC/CD with or without any noted
deficiencies;
4.8.3 Review working papers submitted by the audit teams in the region and
issue AOM, NC, ND, and NS, jointly with the ATL;
4.8.4 Review RCML/ML/SAOR giving consideration to the SAI and transmit
ML/SAOR duly signed by the ATLs to the agency head within the
required deadline. Submit duly signed RCML to the RD for review and
transmission to the agency head;
4.8.5 Consolidate the findings/recommendations/comments/rejoinder
included in the transmitted RCML/ML/SAOR by department/agency
and submit consolidated matrix to the RD/ARD within the deadline set
in the audit instructions together with the copy of transmitted
RCML/ML/SAOR; and
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4.8.6 Perform such other duties, functions and responsibilities for the
efficient and effective conduct of audit, including effective
implementation of the UAA.
5.9 Audit Team Leaders
4.9.1 Conduct complete audit of areas/accounts/programs identified in the
SAI and any additional instructions/guidelines issued by the
AC/CD/RD, and/or deemed appropriate by the Audit Teams;
4.9.2 Issue AOMs, NS and NDs on transactions with deficiencies jointly with
the SA/RSA;
4.9.3 Review working papers of the ATMs, and file and organize them in
accordance with the guidelines of the Commission;
4.9.4 Submit to the SA/RSA quarterly status report on the implementation of
SAI using the template attached as Annex B on the 3rd day of the
month following the end of the quarter. Include in the template all focus
areas and audit procedures undertaken with or without any noted
deficiencies;
4.9.5 Prepare AAR/RCML/ML/SAOR containing the areas required in the
SAI and other additional instructions issued by the AC/CD/RD and
submit to SA/RSA for review. Sign ML/SAOR upon review by the
SA/RSA; and
4.9.6 Perform such other duties, functions and responsibilities for the
efficient and effective conduct of audit, including effective
implementation of UAA.
5.10 COA Auditees
4.10.1 Submit the vouchers and other documents for audit within the
prescribed period;
4.10.2 Submit the year-end financial statements and supporting documents on
or before the prescribed period;
4.10.3 Submit Agency Action Plan and Status of Implementation (AAPSI) of
audit recommendations within 60 calendar days from receipt of the
AAR/CAAR; and
4.10.4 Implement audit recommendations within the period stated in the
AAPSI.
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6. PROCEDURE
Procedure
Flow (Key
Activities)
Sub-steps Responsible Documented
Information
5.1
5.1.1 Sector Planning
5.1.2 Cluster / Regional
Planning
5.1.3 Agency Audit
Planning and Risk
Assessment
5.1.3.1 Agency Audit
Planning
5.1.3.2 Understand the
Agency
5.1.3.3 Identify Significant
Agency Risk
5.1.3.4 Understand and
Assess Agency-
Level Controls
Understand the
Process pertaining
to significant
processes where
significant agency
risks reside by
conducting Audit
AC
CD/RD
SA/RSA and
ATLs
General Audit
Instructions
General Audit
Instructions
Special Audit
Instructions
Audit Group
Action Plan
(AGAP)
Agency Audit
Workstep
Understanding the
Agency Template
Agency Risk
Identification Matrix
Agency-Level
Controls Checklist.
Process-Risk-
Control (PRC)
Matrix
Audit Risk
Assessment and
Planning Tool
Planning the
Audit
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Risk Assessment
and Planning
5.2
5.2.1 Design Audit Tests
5.2.2 Execute Audit Tests
5.2.3 Evaluate Audit
Results
5.2.4 Communicate Audit
Results
Audit Teams
Audit Test
Summary
Audit Programs
Audit Working
Papers
Audit Working
Papers
Audit
Observations
Memorandum
Notice of
Suspension
Notice of
Disallowance
Notice of Charge
5.3
5.3.1 Summarize audit
results
Conduct exit
conference
5.3.2 Prepare/Draft audit
report
5.3.3 Perform overall audit
review
5.3.4 Issue Audit Report
Audit Teams Summary of Audit
Observations and
Recommendation
s (SAOR)
Minutes of Exit
Conference
Draft Audit Report
AAR/CAAR/ML
Review Checklist
SA/RSA Review
Notes
Signed and
Released
Audit Report
Signed and
Execution of
Audit
Conclusion
and
Reporting
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5.3.5 Wrap up and archive
the annual audit
process
5.3.6 Follow-up Agency
Action Plan
Released
Transmittal
Letter
Working Papers
File
Agency
Action Plan and
Status of
Implementation
Action Plan
Monitoring Tool
5.4
5.4.1 Conduct mid-year
assessment.
5.4.2 Evaluate the results
of audit and conduct
workshops to
discuss these with
the results as input
in the preparation of
the AAR/CAAR.
5.4.3 Review draft audit
report prior to
transmittal to the
agencies.
5.4.4 Conduct audit
debriefing, with the
results
ACD/ARD
CD/RD
Report on the
results of
assessment
Minutes
Report on the
results of the
workshop
ACD/CD Review
Notes / ARD/RD
Review Notes
Quality Inspection
Tool
Minutes of
Debriefing
Monitoring
Quality
Control on
Audit
Services
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6 PROCEDURE DETAILS
6.1 Planning the Audit
6.1.1 Sectoral Planning –
6.1.1.1 The Assistant Commissioners of NGS and CGS conduct at least
one sectoral planning, with their respective CDs and ACDs to
discuss the audit foci on matters that cut across the sectors.
6.1.1.2 They also conduct one nationwide planning with the RDs and the
CDs concerned to discuss all policy issues/concerns on NGAs and
GOCCs encountered by the RDs and not resolved by the ACs of the
NGS for NGAS and CGS for GOCCs.
6.1.1.3 The Assistant Commissioner of LGS conducts sectoral planning,
with the RDs on the audit foci and other matters concerning the
audit of government agencies under the audit jurisdiction of the COA
Regional Offices including National Capital Region.
6.1.1.4 After the conduct of sectoral planning, the Assistant Commissioner
of NGS, CGS and LGS issue the necessary General Audit
Instructions indicating the audit foci and other related instructions.
6.1.2 Cluster / Regional Planning –
6.1.2.1 The Cluster Director –
6.1.2.1.1 identifies the critical and significant areas of operations
contained in the GAI which are specific to his/her Cluster
and conducts a cluster planning with his/her SAs, RSAs
and ATLs to discuss these and other audit foci and thrust
areas for the year; and
6.1.2.1.2 after cluster planning, issues GAI to his/her SAs, RSAs and
ATLs.
6.1.2.2 Based on the GAI issued by the AC of LGS, the Regional Director
issues SAIs relative to the audit of NGAs and GOCCs, as well as
Stand Alone Agencies located in the region.
6.1.3 Agency Audit Planning and Risk Assessment
6.1.3.1 Agency Audit Planning –
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6.1.3.1.1 Upon receipt of the GAI, the SA conducts agency audit
planning with his/her ATLs or RSAs if agencies being
audited are covered under UAA. After the planning, he/she
prepares SAI not later than November 15 of the current year
and submit to the CD for review and approval;
6.1.3.1.2 The ATL prepares Agency Audit Workstep for each agency
showing phase by phase detail of the audit activities, the
estimated time to complete each phase and the ATM
assigned to complete each activity.
6.1.3.2 Understand the Agency
The SA/RSA and Audit Team gain/update a thorough understanding
of the agency on how it operates, and how key environmental factors
affect the goals, objectives and strategies, which provide the basis for
making a comprehensive risk evaluation whether the risk factors are
inherent risks (risks that may give rise to risks of material
misstatements or risk of not achieving the objectives of the agency’s
PAPs.
6.1.3.3 Identify Significant Agency Risks
Based on the UTA Template and other sources, the Audit Team
identifies agency risks, and document these in the AgRI Matrix:
6.1.3.3.1 Identified Agency Risks
6.1.3.3.2 Basis of Selection
6.1.3.3.3 Risk Rating (Impact, Likelihood and Overall Rating)
6.1.3.3.4 Risk Location
6.1.3.3.5 Initial Audit Response
6.1.3.3.6 Remarks
After all the risks have been identified, the Audit Team prioritizes
those risks which are significant based on the risk rating provided.
The risks identified as significant are the focus for the audit. The
identified significant agency processes affected by the significant
agency risks are the subject of Understanding the Process.
6.1.3.4 Understand and Assess Agency-Level Controls
The Audit Team obtains understanding of agency-level controls
through inquiry and observations due to the nature of agency-level
controls and because of audit evidence may not exist or be available
in documentary form. Understanding the agency-level controls
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assists the Audit Team in identifying and assessing risks, as well as in
determining the most appropriate audit strategy.
6.1.3.5 Understand the Process pertaining to significant processes where
significant agency risks reside
The Audit Team understands the significant processes where the
significant agency risks identified in the AgRI Matrix reside.
Understanding these processes assists the Audit Team in:
6.1.3.5.1 Performing risk assessments for each relevant assertion for
each significant account and disclosure; and
6.1.3.5.2 Customizing the nature, timing and extent of the audit
procedures to address the identified risks.
Understanding the process involves the following steps:
i. Identify the critical path of the processes;
ii. Identify process risks which refer to the points where risks
of material misstatement or risks to the Agency’s PAP’s
objectives due to error or fraud;
iii. Identify impact; and
iv. Identify existing controls.
6.1.3.6 Conduct Audit Risk Assessment and Planning
6.1.3.6.1 The Audit Team evaluates and quantify risks in the audit
based on the information obtained in the UTA, ALC and
PRC. The resulting assessments provide the basis for the
prioritization in the audit.
6.1.3.6.2 The Audit Team performs the following:
Assess risk for each relevant assertion for each
significant account in conducting financial and
compliance audit risk assessment;
Evaluate each of the Agency’s PAPs taking into
consideration the following factors In conducting
assessment for performance audit, namely:
quantitative factors such as budget; and qualitative
factors such as risks to good management,
significance, visibility and previous audit coverage.
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6.1.3.6.3 The Audit Team determines audit scope and timing; and
6.1.3.6.4 The Audit Team determines need for specialized skills.
6.2 Execution of Audit
6.2.1 Design Audit Tests
6.2.1.1 The Audit Team prepares Audit Test Summary which lists the audit
procedures to obtain sufficient appropriate audit evidence.
6.2.1.2 The Audit Team performs the following procedures:
6.2.1.2.1 Design tests of controls; and
6.2.1.2.2 Design substantive tests for significant accounts
6.2.2 Execute Audit Tests
6.2.2.1 The Audit Team executes audit tests throughout the audit period in
accordance with the nature, extent and timing of the audit
procedures, and identifies findings and misstatements.
6.2.3 Evaluate Audit Results
6.2.3.1 If the Audit Team has identified findings or misstatements, it
determines if this is an incident of suspected fraud or represents
non-compliance with applicable laws, rules and regulations.
6.2.3.2 The Audit Team assesses whether it has obtained sufficient
appropriate audit evidence for each significant account, disclosure
and assertions.
6.2.4 Communicate Audit Results
6.2.4.1 The Audit Team discusses each audit finding with the appropriate
level of agency management to confirm that the understanding of
the nature and cause of the audit finding is factually correct, and
what actions the agency can take to prevent and error’s occurrence.
6.2.4.2 If the agency disagrees that there is an audit finding, the Audit Team
asks the agency to support its position by providing additional audit
evidence.
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6.3 Conclusion and Reporting
6.3.1 Summarize audit results
The Audit Team prepares summary audit results and recommendations and
discusses these with the agency through an exit conference.
6.3.2 Prepare/Draft Audit Report
The Audit Team prepares an audit report on the overall results of audit in
accordance with the existing guidelines.
6.3.3 Perform overall audit review
6.3.3.1 The SA/RSA prior to the submission of audit reports to the CD/RD
conducts a review of the outputs prepared by the Audit Team
Leaders.
6.3.3.2 After the review, the SA/RSA submits the draft audit report to the
CD/RD for another level of review.
6.3.4 Issue (Transmit) Audit Report
6.3.4.1 The ACD/ARD and/or CD/RD reviews the audit report and transmits
the same to the agency management.
6.3.4.2 The CD/RD provides copies of the audit reports to the COA Website
for publication within the prescribed period.
6.3.5 Wrap up and Archive the annual audit process
The Audit Team wraps up the audit with the archiving of the electronic and hard
copies of the working papers/documentation of the audit results.
6.3.6 Follow up Agency Action Plan
a. The CD/RD requires the Agency Management to accomplish the
Agency Action Plan and Status of Implementation within 60 days from
receipt of the audit report.
b. The SA/RSA and the ATL monitors the status of implementation of
audit recommendations by the agencies using the Action Plan
Monitoring Tool.
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is the current version by checking the effectivity date of the CONTROLLED COPY in the FILE
SERVER/WEBSITE.
6.4 Monitoring Quality Control on Audit Services
6.4.1 The CD of NGS and CGS initiates the conduct of mid-year assessment
not later than July 31 to be attended by the RD or the ARD and/or the
RSA/ATLs to review and revise the audit foci and thrust areas for the
year.
6.4.2 The Regional Director reviews the consolidated matrix prepared by the
RSA taking into account the SAI and submit to CD for consideration in
the preparation of the CAAR.
The CD evaluates the consolidated matrix of audit observations,
recommendations, comments and rejoinders submitted by the ACD and
initiate the conduct of workshops to discuss and consolidate audit
findings as input in the preparation of the CAAR.
6.4.3 The CD/RD reviews the AARs and CAARs of agencies within the
deadline set.
6.4.4 The CD/RD and/or ACD/ARD conduct debriefing of the audit teams to
discuss issues and problems encountered in all phases of the just
completed audit engagements. The results of debriefing are used as
input to the next audit planning or to the enhancement of COA policies
and procedures.
7 FORMS AND TEMPLATES
7.1 Planning the Audit
Audit Group Action Plan (Annex “A.1”)
RSA Audit Plan (Annex “A.2”)
Agency Audit Workstep (Annex “A.3”)
Understanding the Agency Template (Annex “A.4”)
Agency Risk Identification Matrix (Annex “A.5”)
Agency-Level Controls Checklist (Annex “A.6”)
Process-Risk-Control (PRC) Matrix (Annex “A.7”)
Audit Risk Assessment and Planning Tool (Annex “A.8”)
7.2 Execution of the Audit
Audit Test Summary (Annex “B.1”)
Audit Programs (Annex “B.2”)
Audit Observations Memorandum (Annex “B.3”)
Notice of Suspension (Annex “B.4”)
Notice of Disallowance (Annex “B.5”)
Notice of Charge (Annex “B.6”)
Summary of Audit Observations and Recommendations (Annex “B.7”)
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7.3 Conclusion and Reporting
AAR/CAAR Review Checklist (Annex “C.1”)
Agency Action Plan and Status of Implementation (Annex “C.2”)
Action Plan Monitoring Tool (Annex “C.3”)
7.4 Monitoring Quality Control on Audit Services
Quality Inspection Tool (Annex “D”)
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Annex “A.1”
(Name of Sector)
(Name of Cluster/Office)
Audit Group
AUDIT GROUP ACTION PLAN (AGAP)
For the Period ___________________
PROJECT/
ACTIVITIES
REF NO. PERSON
RESPONSIBLE
OUTPUT(S) 3RD QRTR
OF 2016
4TH QRTR
OF 2016
1ST QRTR
OF 2017
2nd QRTR
OF 2017
REMARKS
Submitted by:
Recommending Approval:
Approved by:
Assistant Director
Supervising Auditor Assistant Director Cluster / Regional Director
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ANNEX “A.2”
“(Name of Region)
RSA AUDIT PLAN
For the Period ____________________
Auditee :
Audit period :
Prepared by : (Name of Regional Supervising Auditor) Date Prepared:
Reviewed by : (Name of Assistant Regional Director) Date Reviewed:
Approved by : (Name of Regional Director) Date Approved:
NO. RESPONSIBILITY AREA WP REF. OUTPUTS
DATE
2016 2017
J A S O N D J F M A M J
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ANNEX “A.3”
AGENCY AUDIT WORKSTEP
Auditee:
Audit Period:
Prepared By: Date:
Reviewed By: Date Reviewed:
Approved By: Date Approved:
Activity WP
Ref.
Person
Responsible Output Target Date to Accomplish
Remarks Year J F M A M J J A S O N D
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ANNEX “A.4”
UNDERSTANDING THE AGENCY
AGENCY PROFILE
A. Mandate
B. Function/Processes/Operations
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C. Structure
Attach Organizational Chart
D. Management
E. Objectives and Strategies
OBJECTIVES STRATEGIES
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F. Stakeholders
G. Key Environmental Factors
Political Environment –
Social Environment –
Legal and Regulatory Environment –
Technological Environment –
H. Key Performance Indicators
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I. Existing Accounting Policy
J. Previous Audit Findings
K. Recent Development/News
RECENT DEVELOPMENTS/ NEWS IMPACT ON THE AGENCY
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L. Analytical Review
Financial
Performance
FINANCIAL STATEMENT
ACCOUNTS CURRENT PRIOR
VARIANCE REMARKS
AMOUNT %
PERFORMANCE INDICATORS ACTUAL BUDGET/ TARGET VARIANCE
REMARKS AMOUNT %
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M. Program Review
a. Program/Project Details
Program/Project: ________________________________________________
Objectives: ________________________________________________
Total Budget: ________________________________________________
Duration: ________________________________________________
Project Overview: ________________________________________________
N. UTA Summary
UTA REF. IDENTIFIED AGENCY RISK
IMPACT ON THE AGENCY RISK TITLE RISK STATEMENT
FINANCIAL STATEMENT
ACCOUNTS CURRENT PRIOR
VARIANCE REMARKS
AMOUNT %
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ANNEX “A.5”
AGENCY RISK IDENTIFICATION MATRIX
Risk Ref. No.
Agency Risk Title/
Risk Statement
Risk Rating Risk Location Initial Audit Response Impact Likelihood
Overall Rating Processes/PAPs
Office
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
Agency : Prepared by : Date :
Audit Period :
Reviewed by :
Date
:
Office :
Approved by :
Date
:
Risk Ref. No.
Agency Risk Title/
Risk Statement
Risk Rating Risk Location Initial Audit Response Impact Likelihood
Overall Rating Processes/PAPs
Office
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
Risk Ref. No.
Agency Risk Title/
Risk Statement
Risk Rating Risk Location Initial Audit Response Impact Likelihood
Overall Rating Processes/PAPs
Office
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
.
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
.
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
Risk Ref. No.
Agency Risk Title/
Risk Statement
Risk Rating Risk Location Initial Audit Response Impact Likelihood
Overall Rating Processes/PAPs
Office
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
.
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
HIGH MODERATE LOW
JUSTIFICATION
HIGH MODERATE LOW
JUSTIFICATION
.
HIGH MODERATE LOW
FINANCIAL COMPLIANCE PERFORMANCE FRA
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ANNEX “A.6”
AGENCY-LEVEL CONTROLS CHECKLIST
Agency: Prepared:
Date
Audit Period: Reviewed:
Date
Date
ALLC Probing Questions
I. Control Environment
OBJECTIVE: To determine whether there is a foundation for the entire internal
control system that provides the discipline and structure as well as the climate that
influence the overall quality of internal control in terms of:
o Integrity, Ethical Values and behavior of executives
o Agency management’s commitment to competence
o Participation in governance and oversight by those charge with governance
o Organizational Structure and Assignment of Authority and Responsibility
o Human Resource Policies and Practices
Internal Control Component Yes No NA Remarks
Integrity, Ethical Values, and behavior of key executives
The agency has a code of conduct or
equivalent policy that is communicated
and monitored.
The agency’s culture emphasizes the
importance of integrity and ethical
behavior. Senior management holds
itself to the highest standards and leads
by example.
The agency’s communications reinforce
a consistent message regarding policies
and culture.
Agency management takes appropriate
action in response to departures from
approved policies and procedures or the
code of conduct.
There are appropriate policies for such
matters as conflicts of interest, and
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Internal Control Component Yes No NA Remarks
security practices that are adequately
communicated throughout the agency.
Agency management maintains,
monitors and appropriately responds to a
fraud hotline.
The agency has a whistleblower policy
and related whistleblower or ethics
hotline, which are appropriately
communicated throughout the agency,
and include procedures for handling
complaints and for accepting confidential
submissions of concerns about
questionable transactions.
Agency management’s control
consciousness and operating style are
(indicate the appropriate operating style).
Agency management gives appropriate
attention to internal control, including
information technology controls.
Agency management corrects identified
internal control deficiencies on a timely
manner.
Agency management’s tends to be
conservative with respect to selecting
accounting principles and determining
accounting estimates.
Agency management consults with the
auditor on significant matters relating to
accounting and financial reporting
issues.
Initial Assessment:
Effective
Ineffective
Reason:
Agency management’s commitment to competence
The agency personnel have the
competence and training needed to deal
with the nature and complexity of the
agency’s operations.
Agency management has other
processes in place for handling
complaints about agency operational
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Internal Control Component Yes No NA Remarks
issues.
Initial Assessment:
Effective
Ineffective
Reason:
Participation in governance and oversight by those charge with governance
Those charged with governance provide
effective oversight of the agency’s
operations.
There is an open line of communication
among those charged with governance
and auditors, and the nature and
frequency of communication is
appropriate given the size and
complexity of the agency.
Those charged with governance have
sufficient knowledge, experience and
time to perform their role effectively.
Those charged with governance are
appropriately independent of agency
management given the size and
complexity of the agency.
Initial Assessment:
Effective
Ineffective
Reason:
The organizational structure and assignment of authority and responsibility
The agency organizational structure is
appropriate given the nature, size and
complexity of the agency
Agency management engages in
communications so that members of
personnel understand the agency’s
objectives, their role in relation to these
objectives, and how they are held
accountable for the achievement of
these objectives.
There are appropriate methods for
establishing authority, responsibility and
lines of reporting.
There are written job descriptions,
reference manuals and other
communications to inform personnel of
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Internal Control Component Yes No NA Remarks
their duties.
Initial Assessment:
Effective
Ineffective
Reason:
Human resource policies and practices
The agency has adequate standards and
procedures for hiring, training,
motivating, evaluating, promoting,
compensating, transferring, or
terminating personnel
Job performance is periodically
evaluated and reviewed with each
employee.
Initial Assessment:
Effective
Ineffective
Reason:
II. Risk Assessment
OBJECTIVE: To obtain sufficient knowledge of the BCDA’s process for identifying,
analyzing and managing risks.
Internal Control Component Yes No NA Remarks
Agency objectives are established,
communicated, and monitored. Key
elements of the agency’s strategic plan
are communicated throughout the
agency so all employees have a basic
understanding of the agency’s overall
strategy.
A process is in place to periodically
review and update agency-wide
strategic plans. The strategic plan is
reviewed and approved by the agency’s
Board of Directors.
The agency-wide strategic plan
includes IT or there is a separate IT
strategic plan that addresses the
technology needs of the agency to
effectively and efficiently meet its
strategic plan.
There is an adequate mechanism for
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Internal Control Component Yes No NA Remarks
identifying agency risks, including those
resulting from:
— Implementation of government
objectives, plans and strategies
— Significant changes in the agency’s
processes
— Privacy and data protection
compliance requirements
— Other changes in the operations,
economic, and regulatory
environment
The internal audit (or another group
within the company) performs a
periodic (at least annual) risk
assessment. Senior management
reviews the risk assessment and
considers actions to mitigate the
significant risks identified?
Management considers how much risk
it is willing to accept when setting
strategic direction or entering new
markets, and does it strive to maintain
risk within those levels.
The Board of Directors and/or the Audit
Committee oversee and monitor the
risk assessment process and take
action to address the significant risks
identified.
There are groups or individuals who are
responsible for anticipating or
identifying changes with possible
significant effects on the agency.
Processes are in place to inform
appropriate levels of management
about changes with possible significant
effects on the agency.
Budgets/forecasts are updated during
the year to reflect changing conditions.
Periodic reviews are performed or other
processes in place to, among other
things, anticipate and identify routine
events or activities that may affect the
agency’s ability to achieve its objectives
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Internal Control Component Yes No NA Remarks
and address them.
Management reports to the Board of
Directors and/or the Audit Committee
on changes that may have a significant
effect on the agency.
The Board of Directors and/or the Audit
Committee review and approve
significant changes in the entity’s
accounting practices.
There are processes to ensure the
accounting department is made aware
of changes in the operating
environment so they can review the
changes and determine what, if any,
effect the change may have on the
agency’s accounting practices.
There are channels of communication
between the accounting department
and/or individual(s) in charge of
monitoring regulatory rules so the
accounting department is aware of
regulatory changes that could affect the
agency’s accounting practices.
Initial Assessment:
Effective
Ineffective
Reason:
III. Control Activities
OBJECTIVE: To obtain sufficient knowledge of the policies and procedures
established to address the risks that may misstate the balances of the accounts in
the financial statements and the amounts in the budgetary reports and financial
performance reports.
Internal Control Component Yes No NA Remarks
Are accounting and closing practices
followed consistently at interim dates (e.g.
quarterly, monthly) throughout the year?
Is there appropriate involvement by
management in reviewing significant
accounting estimates and support for
significant unusual transactions and non-
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Internal Control Component Yes No NA Remarks
standard journal entries?
Is there timely and appropriate
documentation for transactions?
Does the agency review its policies and
procedures periodically to determine if
they continue to be appropriate for the
agency’s activities?
Do members of management have
ownership of the policies and procedures?
Does the ownership include ensuring the
policies and procedures are appropriate
for the agency’s activities.
Is there a budgetary system?
Does management review key
performance indicators (e.g. budget, profit,
financial goals, operating goals) regularly
(e.g., monthly, quarterly) and identify
significant variances?
Does management then investigate the
significant variances and is appropriate
corrective action taken?
Are variances in planned performance
communicated and discussed with the
Board of Directors and/or Audit Committee
at least quarterly?
Are financial statements submitted to
operating management? Are they
accompanied by analytical comments?
Is there an appropriate segregation of
incompatible activities (e.g. separation of
accounting for and access to assets, IT
operations function separate from systems
and programming, database
administration function separate from
application programming and systems
programming?
Are organizational charts reviewed to
ensure proper segregation of duties exist?
Are appropriate approvals from
management required prior to allowing an
individual access to specific applications
and databases?
Are IT personnel prohibited from having
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Internal Control Component Yes No NA Remarks
incompatible responsibilities or duties in
user department?
Are there processes to periodically (e.g.
quarterly, semi-annually) review system
privileges and access controls to the
different applications and databases within
the IT infrastructure to determine if system
privileges and access controls are
appropriate?
Has management established procedures
to periodically reconcile physical assets
(e.g. cash, inventories, property and
equipment) with related accounting
records?
Are physical inventories/cycle counts
taken on a periodic basis and the
perpetual inventory system adjusted
accordingly? Are significant or recurring
adjustments investigated to determine the
reason for the adjustment and are
appropriate actions taken to address the
reasons for the adjustments?
Has management established procedures
to prevent unauthorized access to, or
destruction of, documents, records
(including computer programs and data
files), and assets?
Is data processing access to non-data
processing assets restricted (e.g. blank
checks)?
Are access security software, operating
system software used to control both
centralized and decentralized access to:
o Data
o Functional capabilities of programs
(e.g., execute, update, modify
parameters, read only)?
Is physical security over information
technology assets (both IT department
and users) reasonable given the nature of
the agency’s operations?
Is critical computer data backed up daily
and stored off-site?
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Internal Control Component Yes No NA Remarks
Are controls in place over dial-up access
to the agency’s computer resources (e.g.
firewalls; centralized directories to store
and manage user identities and resource
privileges; automated policy-based
request, approval, and fulfillment process
for enterprise access)?
Is there a dedicated security officer
function that monitors IT processing
activities and are there periodic reports to
the Board of Directors and/or audit
committee on the current state of IT
security at the agency?
Are there systems to monitor and respond
to potential interruptions in agency
operations due to incidents stemming from
malicious intrusions, and to update
security protocols to prevent them? Are
security violations and other incidents
automatically logged and reviewed?
Does the agency conducts periodic
reviews/audits of IT security? If yes, are
the results of the review/audit reported to
the Board of Directors and/or Audit
Committee?
Initial Assessment:
Effective
Ineffective
Reason:
IV. Information and Communication
OBJECTIVE: To determine whether relevant, complete and correct external or
internal information are communicated timely to those responsible in the attainment
of the objectives of the BCDA.
Internal Control Component Yes No NA Remarks
Information
The agency is able to prepare accurate
and timely financial reports, including
interim reports.
The board of directors and
management receive sufficient and
timely information to allow them to fulfill
their responsibilities.
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Internal Control Component Yes No NA Remarks
Management’s objectives in terms of
budget, profit, and other financial and
operating goals are defined and
measurable. Actual results are
measured against these objectives.
There is a high level of user satisfaction
with information systems processing,
including reliability and timeliness of
reports.
There is a sufficient level of
coordination between the accounting
and information systems processing
functions/departments.
There are appropriate policies for
developing and modifying accounting
systems and controls (including
changes to and use of computer
programs and/or data files).
Management’s efforts to develop or
revise information systems (including
accounting systems) are responsive to
its strategic plans.
There are significant applications or
transactions that are executed
/processed by service organizations.
Management has documented the
relevant controls at the service
organization, the company, or both that
mitigate the risk of errors. There are
policies for periodic monitoring of
controls either at the service
organization or the company and taking
appropriate action to mitigate potential
new risks.
The board of directors or audit
committee are involved in monitoring
information systems projects and
resource priorities.
The IT organization chart clearly
reflects areas of responsibility and lines
of reporting and communication.
There are defined responsibilities for
individuals responsible for
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Internal Control Component Yes No NA Remarks
implementing, documenting, testing and
approving changes to computer
programs that are purchased or
developed by information systems
personnel or users.
Systems conversions are well
controlled (e.g., completed pursuant to
written procedures or plans).
Financial management ensures and
monitors user involvement in the
development of programs, including the
design of internal control checks and
balances.
There is a high degree of cooperation
and interaction between users and the
IT department (e.g., procedures to
ensure ongoing monitoring by the IT
department of user satisfaction with IT
processing and policies for the
development, modification, and use of
programs and data files).
Application programs and data files are
backed-up regularly.
There is a current disaster recovery
plan for the significant components of
the IT infrastructure.
There is a business continuity plan that
incorporates the disaster recovery plan
and end-user department needs for
timely recovery of critical business
functions, systems, processes and
data.
The disaster recovery and business
continuity plans are tested periodically
(at least annually).
The disaster recovery and business
continuity plans are updated for
changing conditions.
Initial Assessment:
Effective
Ineffective
Reason:
Communication
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Internal Control Component Yes No NA Remarks
Lines of authority and responsibility
(including lines of reporting) within the
company are clearly defined and
communicated.
There are written job descriptions and
reference manuals that describe the
duties of personnel.
Policies and procedures are
established for and communicated to
personnel at decentralized locations
(including regional operations).
There is a training/orientation for new
employees, or employees when starting
a new position, to discuss the nature
and scope of their duties and
responsibilities. Such
training/orientation includes a
discussion of specific internal controls
they are responsible for.
There is a process for employees to
communicate improprieties. The
process is well communicated
throughout the agency. The process
allows for anonymity for individuals who
report possible improprieties. There is a
process for reporting improprieties, and
actions taken to address them, to
senior management, the board of
directors, or the audit committee.
All reported potential improprieties are
reviewed, investigated, and resolved in
a timely manner?
Employees believe they have adequate
information to complete their job
responsibilities.
There is a process to quickly
disseminate critical information
throughout the agency when
necessary.
There is a process for tracking
communications from customers,
vendors, regulators, and other external
parties?
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Internal Control Component Yes No NA Remarks
Ownership is assigned to a member of
management to help ensure the agency
respond appropriately, timely, and
accurately to communications from
customers, vendors, regulators, and
other external parties.
Initial Assessment:
Effective
Ineffective
Reason:
V. Monitoring
OBJECTIVE: To determine whether there is continuous monitoring of internal
control system to ensure that internal control remains tuned to the changed
objectives, environment, resources and risks.
Internal Control Component Yes No NA Remarks
Internal Audit Function
The agency has an effective internal
audit function
The internal audit function is
independent of the activities they audit
and are prohibited from having
operating responsibilities
The internal audit function adheres to
professional standards (e.g.,
International Standards for the
Professional Practice of Internal
Auditing)
The scope of internal audit activities is
appropriate given the nature, size and
structure of the agency
The internal audit department develops
an annual plan that considers risk in
determining the allocation of resources
The results of the internal audit
activities are reported to senior
management and external auditors
Initial Assessment:
Effective
Ineffective
Reason:
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Internal Control Component Yes No NA Remarks
Other Monitoring Activities
Periodic evaluations of internal control
are reported to agency management
and those charged with governance.
Personnel, in carrying out their regular
duties, obtain evidence as to whether
the system of internal control continues
to function.
Policies and procedures are in place to
ensure that corrective action is taken on
a timely basis when control exceptions
occur.
Agency management takes adequate
and timely actions to correct
deficiencies reported by the internal
audit function or the independent
auditors.
Internal audit or another department
performs periodic reviews of internal
control
Agency management or those charged
with governance review
communications from external parties
that highlight areas of internal control in
need of improvement
Initial Assessment:
Effective
Ineffective
Reason:
I. ALLC Summary
Observations Recommendations AOM Ref.
Note: If there are “No” answers in the checklist, use professional judgment to determine overall
assessment with due consideration on how the absence of these controls will impact the risk
statement initially identified in the Agency Risk Identification (AgRI) Matrix.
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ANNEXES “A.7”
PROCESS-RISK-CONTROL MATRIX
Objective The Process-Risk-Control Matrix facilitates the understanding of processes as well as the process-level risks and controls affected by agency-levels risks identified. This tool will guide the agency audit team in identifying their focus areas for a specific audit period by obtaining an initial view of the processes. Accomplishing this Tool
a. Critical Path of the Process Document the understanding of the significant process identified which is affected by the agency-level risks as reflected in the Agency Risk Identification Matrix. Auditors may use the narrative or flowchart form in documenting the process understanding. The level of detail needed for the documentation depends on the objective of the auditors. In any case, the documentation shall be sufficient enough to identify the process-level risks and controls including the impact to the accounts and PAPs of the agency. The documented process should reflect the actual process being done by the agency. This should be validated by conducting process walkthroughs.
b. Process risks and existing controls Process Risks – Identify the risks/what could go wrongs in the process through a
risk statement. Process-level risk is any event or circumstance that could affect the achievement of the process’ objectives.
Impact: Accounts Affected (including assertions) – Identify the extent to which the
risk if realized would impact the agency’s financial statement accounts. This is critical for planning the financial audit aspect.
Impact: Risk to PAPs – Identify the impact of process-level risks to the achievement
of the objectives of the agency’s PAPs. Examples are damage to assets, reputation impacts and ability to achieve key objectives.
Existing Controls – Indicate the controls identified during the process understanding.
The controls that should be documented are those that are being carried out at the time of the audit. Controls that have been presented in operations manual or procedures shall be validated through walkthrough procedures.
Control Design Assessment – Develop an initial assessment on the design of the
controls based on the results of the walkthrough procedures conducted. Tick the appropriate box if the control design is adequate or inadequate.
Reason if inadequate – Provide reason or the observation noted if the control design assessment is inadequate
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c. Summary Key Observation – Document the observations obtained during the understanding of
the processes, risks and controls. Observations may include deficiencies noted on the design of process-level controls or red flags that we may note on the process that may indicate source of fraud risks among others. Incidentally, audit teams may need to issue an Audit Observation Memorandum (AOM) to call the attention of the agency for the observations noted.
Recommendation – Provide a recommendation (if applicable) for each key
observation noted. AOM Ref. No. – Indicate the AOM reference number for those observations issued
with an Audit Observation Memorandum.
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PROCESS-RISK CONTROL MATRIX Agency:
Prepared By/Date:
Date:
Audit Period: Reviewed By/Date:
Date:
Approved By/Date: Date: a. Critical path of the process: Significant Process:
Sub- Process
a. Sale Transactions See attached flowchart of the process, marked as Annex A. b. Non-Sale Transactions See attached flowchart of the process, marked as Annex B.
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b. Identify Process-level Risks and Relevant Controls
Process Risks Statement
Impact
Existing Controls
Control Design
Assessment
Reason if inadequate Accounts affected
(including assertions)
Risk to PAPs
c. Summary
KEY OBSERVATION RECOMMENDATION
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ANNEX “B.1”
AUDIT TEST SUMMARY
Agency Prepared by: Date:
Reviewed by: Date:
Audit Period Approved by: Date:
Significant Account: Audit Risk ○ Minimal ○ Moderate
Account Balance: Assessment ○ Low ○ High
Part I: TEST OF CONTROLS
Note: TOC is not performed if audit risk assessment is High or Moderate since our preliminary assessment of Control Risk is “High - Not Rely on Controls”
Process: Controls to be Tested:
•
•
•
Person/s Assigned: Due Date: TOC Working Paper Reference:
Summary of Test Results
Findings Recommendation TOC W/P
Ref. AOM Ref.
Conclusion Final Assessment of Control
Risk
Low - Rely on Controls
(Controls are operating effectively)
High - Not Rely
(Controls are not operating effectively)
Re-assess audit
risk
Moderate
High
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Part II: SUBSTANTIVE TEST
Extent of Testing ◻ Extensive (For Moderate or High)
◻ Less Extensive (For Minimal or Low)
ST Work Program Reference
Summary of Test Results
Findings Recommendation ST W/P Ref. AOM Ref.
Conclusion
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ANNEX “B.2”
AUDIT PROGRAM
Agency: Prepared: Date: Audit Period:
______________ Reviewed: Date:
Significant Account:
__________________________________
Risk Statement:
Audit Objectives Audit Assertions
E/O C R&O V P&D Comp
Legend: E/O - Existence/Occurrence C - Completeness R&O - Rights and Obligations V - Valuation P&D - Presentation and Disclosure Comp - Compliance
Audit Procedures to Consider
Audit Procedures Audit
Aspect W/P Ref.
Assigned to
Man days
Prepared by
Reviewed by
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ANNEX “B.3”
Republic of the Philippines
COMMISSION ON AUDIT
_______________________
(Name of Agency)
_______________________
(Address of the Agency)
AOM No. : ______________
Date : ______________
AUDIT OBSERVATION MEMORANDUM (AOM)
For : __________________________
__________________________
__________________________
__________________________
Attention : __________________________
__________________________
__________________________
__________________________
We have audited the ____________________ and observed the following deficiencies/
errors:
________________________________________________________________________
______________________________________________________________________________
_________________________
May we have your comments on the foregoing audit observations within ________
calendar days from receipt hereof.
Likewise, please submit the following documents to enable us to make a decision in audit.
1.
2.
___________________________
Audit Team Leader
___________________________
Supervising Auditor
Proof of Receipt of AOM:
Name : ______________
Date : ______________
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ANNEX “B.4”
Republic of the Philippines
COMMISSION ON AUDIT
_______________________
(Name of Agency)
_______________________
(Address of the Agency)
NS No. : ______________ Date : ______________
NOTICE OF SUSPENSION (NS)
For : __________________________ __________________________ __________________________
Attention : __________________________ __________________________
We have audited the payment to ________________________of
_____________ for the period __________________ to ___________________ pursuant to __________________________, covered by the following reference document and particulars:
Check No./DV No. Date Amount Payee
The amount of ______________ was suspended in audit due to
___________________. Please submit the ___________ authorizing payment as required under _________________. The following persons have been determined to be responsible for compliance with the aforementioned requirement:
Name Position/Designation Nature of Participation
in the transaction
1.
2.
Please settle the above audit suspension through compliance with the
requirements indicated which we will evaluate. Items suspended in audit which are not settled within ninety (90) days from receipt hereof shall become a disallowance pursuant to Section 82 of P.D. No. 1445.
___________________________ Audit Team Leader
__________________________ Supervising Auditor
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PROOF OF SERVICE OF COPIES OF NS TO PERSONS RESPONSIBLE
Name of Person Responsible
Position Received by Date
1.
2.
3.
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ANNEX “B.5”
Republic of the Philippines
COMMISSION ON AUDIT
_______________________
(Name of Agency)
_______________________
(Address of the Agency)
ND No. : ______________
Date : ______________
NOTICE OF DISALLOWANCE (ND)
For : __________________________
__________________________
__________________________
Attention : __________________________
__________________________
__________________________
We have audited the payment for __________________________ dated
_______________________ in the amount of _______________, covered by the following
reference document and particulars:
Check No./DV No. Date Amount Payee
The amount of ___________ was disallowed in audit because
______________________________. This constitutes an __________________ as defined under
___________________.
The following persons have been determined to be liable for the transaction:
Name Position/Designation Nature of Participation in
the transaction
1.
2.
3.
Please direct the aforementioned persons liable to settle immediately the said
disallowance. Audit disallowances not appealed within six (6) months from receipt hereof shall
become final and executory as prescribed under Sections 48 and 51 of P. D. 1445.
___________________________
Audit Team Leader
___________________________
Supervising Auditor
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PROOF OF SERVICE OF COPIES OF ND TO PERSONS LIABLE
Name of Person
Responsible Position Received by Date
1.
2.
3.
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ANNEX “B.6”
Republic of the Philippines
COMMISSION ON AUDIT
_______________________
(Name of Agency)
_______________________
(Address of the Agency)
NC No. : ______________
Date : ______________
NOTICE OF CHARGE (NC)
For : __________________________
__________________________
__________________________
Attention
:
_________________________
__________________________
__________________________
We have audited the ______________________________ covered by the following
reference document and particulars:
O.R. No Date Amount Payor
The amount of ________________ was charged in audit due to
____________________________.
The following persons have been determined to be liable for the transaction:
Name Position/Designation Nature of Participation in
the transaction
1.
2.
3.
Please direct the aforementioned persons liable to settle immediately the said audit
charge. Audit charges not appealed within six (6) months from receipt hereof shall become final
and executory as prescribed under Sections 48 and 51 of P.D. 1445.
___________________________
Audit Team Leader
___________________________
Supervising Auditor
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PROOF OF SERVICE OF COPIES OF NC TO PERSONS LIABLE
Name of Person
Responsible Position Received by Date
1.
2.
3.
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Effectivity Date: 29 Dec 2016
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ANNEX “B.7”
SUMMARY OF AUDIT RESULTS AND RECOMMENDATIONS
Agency : ___________________ Prepared by : _________________ Date : ___________
Audit Period : ___________________ Reviewed by : _________________ Date ___________
Approved by: : _________________ Date ___________ A. Matrix of Audit Findings and Recommendations
A.1 Financial and Compliance Audit
No. AOM No./Date Observation Recommendation Management Comment Rejoinder
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A.2 Performance Audit
No. AOM No./Date Observation Recommendation Management Comment Rejoinder
B. Summary of Unrecorded Adjusting/ Reclassifying Journal Entries
AOM Ref. Accounts and Description
Amount Financial Statement Effects of Unbooked Entries
Debit Credit
Assets Liabilities
Current Income
Prior Period Income Current Non-
Current Current Non-Current
Total
C. Results/Status of Other Audits (e.g., Fraud and GWSPA)
No. Significant findings/issues Reference Status of Audit Conclusion Remarks
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ANNEX “C.1”
Republic of the Philippines COMMISSION ON AUDIT
(Sector) (Cluster)
CHECKLIST ON THE PREPARATION AND REVIEW OF THE
ANNUAL AUDIT REPORT/MANAGEMENT LETTER
Name of Corporation :
Supervising Auditor/ Audit Team Leader :
Period Covered : Date
Submitted:
P a r t i c u l a r s Yes No Remarks Validated
I. Form/Structure/Presentation of Annual Audit
Report (AAR)
A. Organization/Arrangement/Format 1. Contents of AAR arranged as follows:
a. Cover b. Flyleaf (blank page) c. Executive Summary (not to exceed 5 pages, use i, ii, iii for
pagination, position at the bottom right, Arial 10)
d. Table of contents – (TOC) (Check that headings in TOC mirror exactly the section names)
e. Flyleaf stating (Highlighted, Arial 20, center on page) –
PART I – AUDITED FINANCIAL STATEMENTS
f. Independent Auditor’s Report (to start with page no. 1 but page number not to be printed)
g. Audited Financial Statements (to start with the page no. following the last page of the Independent Auditor’s Report, position at the bottom right, Arial 10) Statement of Financial Position Statement of Profit or Loss or
Statement of Comprehensive Income, as the case may be
Statement of Changes in Equity
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Statement of Cash Flows Notes to Financial Statements
h. Flyleaf stating (Highlighted, Arial 20, center on page) -
PART II – AUDIT OBSERVATIONS AND RECOMMENDATIONS
i. Audit Observations and Recommendations (Arial 11)
Show title (highlighted) on top left side of the first page of Part II
as AUDIT OBSERVATIONS AND RECOMMENDATIONS
Position page numbers at the bottom right, Arial 10
j. Flyleaf stating (Highlighted, Arial 20, center on page) -
PART III – STATUS OF IMPLEMENTATION OF PRIOR
YEAR’S AUDIT RECOMMENDATIONS
k. Status of Implementation of Prior Year’s Audit Recommendations (Arial 11) Show this title (highlighted) on top
left side of the first page of Part III as STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT RECOMMENDATIONS
Position page numbers at the bottom right, Arial 10
l. Flyleaf stating (Highlighted, Arial 20) - PART IV – APPENDICES
m. Appendices (if any)
2. Contents of ML (COA Memo 2014-011, fonts, presentation format, etc same as AAR)– a. Date b. Addressee c. Authority, objective and scope of Audit d. Audit observations and recommendations e. management comments and audit teams’ rejoinder
B. Application Software, Page Set-up, Fonts, etc. 1. Paper size for AAR - 8 ½ by 11 (letter
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P a r t i c u l a r s Yes No Remarks Validated
size) 2. Page number – position at the bottom
right, Arial 10 3. Margins used - left “1 1/4”, right “1”, top
and bottom “1”, except if with letterhead “1/2” top margin
4. Font type and font size in the text of AAR – Arial 11
5. Software for the AAR text – MS Word 6. Software for the AFS – MS Excel, Arial
11 7. Presentation of tables in AAR text contents – without borders, (Font size, row & column height may be manipulated to fit space) 8. Presentation of the AAR – full block format (all headings/titles, sub-headings and paragraphs to start on the left margin)
C. Transmittal/Submission of AARs (Hard and
Soft copies) 1. Draft report – 1 copy
- all pages of the report should be clearly marked “Draft”
until the final report is issued - The memorandum of the SA
submitting the report to the OCD shall state the thrust areas that: have been audited but no
findings have been noted; and have not been audited and the
reason therefor 2. Final AAR – at least 16 copies 3. Transmittal letter (full block format; see
attached sample) - is a letter in not more than three
pages transmitting the AAR to the Head of the Agency and Board of Directors/Board of Trustees and shall contain the following: Authority for the audit; Coverage of the audit; Independent Auditor’s Report on
the FS; Summary of the most significant
observations and recommendations information that the other observations and recommendations are discussed
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in detail in Part II. Audit Observations and Recommendations portion of the report;
Request for implementation of the audit recommendations;
Request for the agency, through the Agency Head, to accomplish the Agency Action Plan and Status of Implementation (AAPSI) on the audit observations and recommendations (AAPSI form to be attached to the transmittal letter pursuant to COA Memorandum No. 2014-002 dated March 18, 2014); and
Acknowledgement to Management
4. Copies of the ARR shall be furnished the following: President of the Republic of the
Philippines Vice President Speaker of the House of
Representatives Chairperson – Senate Finance
Committee Chairperson – Appropriations
Committee Secretary of the Department of
Budget and Management Governance Commission for
Government-Owned or Controlled Corporations
Presidential Management Staff, Office of the President
UP Law Center The National Library
II. Executive Summary (all caps, Arial 11,
position at the left margin)
Summarizes the significant results of audit for immediate attention and action of the Head of the Agency and shall contain the following (sub-headings highlighted and the first letters of the word therein capitalized, Arial 11):
Per Memorandum of the Asst. Comm., CGS dated March 27, 2014 relative to the Joint Memorandum of the Asst. Commissioners of the NGS, LGS and CGS
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1. Introduction
- name of the auditee - audit objective/s - scope of audit
2. Financial Highlights (in Totals) - Comparative Financial Position
(assets, liabilities, equity, with Increase/Decrease
- Results of Operations - profit (loss), personal services, MOEE, financial expenses, net proft (loss)
- Cross check all amounts to the financial statements
3. Independent Auditor’s Report on the FS
4. Significant Audit Observations and Recommendations other than the bases for the modified opinion that need immediate attention and action by the Head of the Agency
5. Summary of total suspension, disallowances and charges as of year-end
6. Statement on the quantity/number of prior year’s audit recommendation/s implemented, partially implemented and no implemented in the current year
III. Independent Auditor’s Report (IAR)
(See sample format and illustrations of the different types of opinion in Annexes A1-10, take particular attention on the highlighted and italicized presentation of sub-headings. Underscoring was used to emphasize the necessary change/s to the parts and/or wordings for each type of opinion but no underlines shall be used in the IAR.)
A. Form and Structure (See COA
Memorandum No. 2010-029 and 2010-029A dated November 15, 2010 and January 4, 2011, respectively) 1. Uses stationery with COA letterhead 2. IAR with title (highlighted, all caps, Arial
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11, position at the left margin) as follows: “INDEPENDENT AUDITOR’S REPORT”
3. Addressee – the governing board of the agency (highlighted, all caps, Arial 11), followed by agency’s name and address
4. Includes the following basic parts (for unmodified opinion): a. Introductory paragraph b. Management’s Responsibility for the
Financial Statements (italics) c. Auditor’s Responsibility (italics) d. Opinion (italics) e. Signature portion (position at the left
margin), presented as follows: COMMISSION ON AUDIT (highlighted, all caps) (Signature) (Printed Name) (highlighted, all caps) (Position/Designation)
f. Date of Independent Auditor’s Report – the date when the Auditor is able to reach a conclusion on the fairness of presentation of the FS
5. For modified opinion: a. Include a portion for Basis for
Qualified Opinion, Adverse Opinion, or Disclaimer of Opinion, as the case maybe, before the Opinion paragraph
b. Consider the necessary changes as shown in Annexes A1-9
6. For reporting responsibilities supplementary to the FS that is required by law or regulation, a separate section of the auditor’s report with sub-heading Report on Other Legal and Regulatory Requirements shall be provided while the auditor’s report on the FS shall be labeled Report on the Financial Statements
7. Affix initial of ATL on the duplicate of the IAR
8. Affix signature of SA on all copies of the IAR
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IV. Audited Financial Statements (AFS)
(Give particular attention on the usual highlighted and italic presentation of sub-headings)
Present with comparative information of the previous year (current year’s figure and its column heading in the AFS highlighted)
1. Check mathematical accuracy of AFS by footing/cross-footing figures in columns/rows of the following: Statement of Financial Position (SFP) Statement of Profit or Loss (SPL) or
Statement of Comprehensive Income (SCI), as the case may be
Statement of Changes in Equity (SCE) Statement of Cash Flows (SCF) Notes to Financial Statements (NFS)
2. Equity figures in SCE tallies with that in SFP
3. Net profit/loss figure in SPL/SCI tallies with that in SCE
4. Cash and cash equivalents figure per SCF tallies with that in SFP
5. Accounts presented in SFP in the order of liquidity
6. Accounts under MOOE of the SCI and NFS presented in the order of descending account balances, as appropriate, with the Miscellaneous account as the last item
7. Each item on the face of SFP, SPL/SCI, SCE and SCF correctly cross-referred to related information in the NFS
8. Numbering of Notes in the NFS follows order of accounts presentation in the SFP, SPL/SCI, SCE and SCF in one column
9. Check overall presentation of comparative AFS
V. Audit Observations and
Recommendations
Significant deficiencies, discussed in the
portion “Audit Observations and Recommendations”, warranted inclusion in
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the AAR
Unacted/partially implemented prior year’s recommendations reiterated/included as current year observations, as may be appropriate.
This part shall also include: - GOCCs accomplishments vis-à-vis
their targets as wel as the result of the determination on whether or not their reported accomplishments are in line with their mandate as outlined in their Corporate Charter (per Memorandum of the AsCom, CGS dated August 14, 2013);
- compliance with tax laws - general insurance of all insurable risks
of government agencies with the GSISI pursuant to Republic Act No. 656, as amended by Presidential Decree No. 245;
- status of ND, NS, NC (see Annex B); - gender and development; and - comments pertaining to differently-
abled persons and senior citizens shall also be made, if warranted.
Audit Observations and Recommendations are presented in the order of significance with priority for the reasons for modification of opinion on the financial statements
1. Topic sentence is a one-liner caption of
the main audit issue duly quantified, if possible (Highlighted)
2. Support paragraphs of audit observation
& recommendations are written in a brief and concise manner and contain statements of: condition (what is wrong), criteria (by what standard it is
judged), cause (why it happened) and effects (on fair presentation of FS,
operation/activity etc.) Notice of Suspension, Notice of
Disallowance or Notice of Charge issued pertinent to the observation
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P a r t i c u l a r s Yes No Remarks Validated
- condition/deficiency is adequately supported by competent and relevant audit evidence in the working
papers - condition/deficiency reported is
quantified - cause of condition/deficiency is clearly
stated - effect of condition/deficiency is
quantified, if possible - effect of condition/deficiency is traced
to the working papers - effect of condition/deficiency is traced
to the audit conclusions - audit conclusions proceed logically
from results of audit procedures performed
- audit conclusions answer the objectives of the audit
2.1 Do not use words like ‘implicit’
‘clearly’ ‘obvious’ ‘tirelessly’ ‘failure’ – avoid words expressing an extreme situation whether positive or negative
2.2. Do not use names of suppliers or individuals in reports or tables, such that they can be traced unless extremely necessary
3. Tables
Align all tables to be the width of the paragraph text
Amounts in tables should be right aligned, all texts should be left aligned or centered, as appropriate.
Provide analysis all tables and graphs presented
4. Figures
The word “million” is used after figures instead of the letter “M” and observe the following for figures in the text of the observation:
a. Less than P500,000 use the whole amount ex. P455,555
b. P500,000 or more round off as P0.500 million
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P a r t i c u l a r s Yes No Remarks Validated
c. Write amount as P373.752 million, P0.63 million,
P34.637 million d. Write percentages as 25.1
per cent e. Be consistent in presenting
figures Change all numbers less than 10
(1,2,3,…9) to words (one, two, three,...nine)
Use “0” (right aligned) instead of a dash
5. Tenses/Grammar Past tense is used in introducing the
recommendations followed by the action taken by management in present tense
(e.g., We recommended that Management analyze the account and adjust, as appropriate.)
6. Quotations
As much as possible, quotations of rules and regulations shall be avoided. If quotations cannot be avoided, quote only pertinent portions of provisions of laws, rules and regulations and present it with both sides short indented and enclosed with quotation marks.
Management’s comments shall not be quoted verbatim but shall be summarized.
Carefully check accuracy of necessary quotations and
references
7. Acronyms When using acronyms, spell out in
full on the first usage, and if the next occurrence of the abbreviation is a long distance away (3 pages) in the text, then spell it out again
Do not use acronyms without first using the full words
8. Paragraphs
Align all paragraphs
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For all lists (a,b,c or bullets), start each item with a Capital letter, separate each item with a semi-colon ( ;) and use an ‘and’ before the last item.
Recommendations
a. address real causes of deficiencies b. are precise and doable c. do not use ‘should’ in recommendations
Management’s comments/Auditor’s rejoinder are properly presented in the “Audit Observations and Recommendation” portion
VI. Status of Implementation of Prior Years’
Audit Recommendations
A. Provide a statement on the quantity/nmber
of prior year’s audit recommendations implemented, partially implemented and not implemented in the current year (Note: Count recommendations individually and not on a per observation basis) followed by the Matrix of “Status of Implementation Prior Year’s Audit Recommendations” which contains the following columns -
Column 1 is for “Reference” - pertains to the
source of the observation. For example, year of the AAR, observation number and page number.
Column 2 is for “Observation” - presents all audit observations of previous year. (continuous numbering)
Column 3 is for “Recommendations” – presents all prior year’s audit recommendations
Column 4 is for “Status of Implementation”
which shall indicate
management’s action either – “fully implemented”, “partially
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implemented”, “not implemented”
reason for non/partial implementation
covering year of the AAR when the finding was first raised
reference to the reiteration of the audit observation in the current year’s AAR, as appropriate
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ANNEX “C.2”
AGENCY ACTION PLAN and
STATUS of IMPLEMENTATION
Audit Observations and Recommendations
For Calendar Year _____
As of ________
Ref Audit
Observation
Audit
Recommendation
Agency Action Plan Reasons for
Partial/Delay/ Non-
implementation, if
applicable
Action
Taken/
Actions to be
Taken
Action
Plan
Person/
Department
Responsible
Target
Implementation
Date
Status of
Implementation1
From To
Agency Sign-off:
1 Note: Status of Implementation may either be (a) Fully Implemented, (b) Ongoing, (c) Not Implemented, (d) Partially Implemented, or (e) Delayed
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ANNEX “C.3”
ACTION PLAN MONITORING TOOL
Sector: _____________________________ Prepared by:
_____________________________ Date: ________________
Team: _____________________________ Reviewed by:
_____________________________ Date: ________________
Agency Audited:
_____________________________ Approved by:
_____________________________ Date: ________________
Audit Period: _____________________________
AAR Date: _____________________________
Ref. Audit Observation
and
Recommendation
Agency Action Plan COA Monitoring
Action
Plan/
Remarks
Person/Dept.
Responsible
Target
Implementation
Date
Date of follow-up
Implem. Status
(Full, Partial,
Ongoing, Non-
implementation)
Actual
Implementation
Date
Reason for
Delay/Non-
Implementation
(if applicable)
Comments/Action
Taken
Prepared by: Approved by:
Audit Team Leader Date Supervisor Date
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ANNEX “D”
QUALITY INSPECTION TOOL
Prepared by : _____________________________________ Date : ___________________
Reviewed by : _____________________________________ Date : ___________________
Approved by : ____________________________________ Date : ___________________
Agency: ___________________________________________
Period: ___________________________________________
PART I: IRRBA Workstep Checklist
IRRBA Activities WP Ref. Performed
by Reviewed
by
1. Strategic Planning and Risk Identification
1.1 Perform Government Risk Identification
1.1.1 Develop/Update the
Government Risk Model
1.1.2 Identify Government Risks
1.1.3 Report the Results of GRI
1.2 Conduct COA Strategic Planning
2. Agency Audit Planning and Risk Assessment
2.1 Prepare Agency Audit Workstep
2.2 Understand the Agency
2.3 Identify Significant Agency Risks
2.3.1 Update Agency Risk Model
2.3.2 Identify Agency Risks
2.3.3 Prioritize Significant Agency
Risks
2.4 Understand the Agency-level Controls
2.5 Understand the Process
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IRRBA Activities WP Ref. Performed
by Reviewed
by
2.5.1 Identify Critical Path of the
Processes
2.5.2 Identify Process Risks
2.5.3 Identify Impact
2.5.4 Identify Existing Process-
level Controls
2.6 Conduct Audit Risk Assessment and Planning
2.6.1 Financial and Compliance
2.6.2 Performance
2.6.3 Determine Audit Scope and
Timing
2.6.4 Determine need for
specialized skills
3. Execution
3.1 Design Audit Tests
3.2 Execute Audit Tests
3.3 Evaluate Audit Results
3.4 Communicate Audit Results
4. Conclusion and Reporting
4.1 Summarize Audit Results
4.1.1 Prepare summary of audit
results and recommendations
4.1.2 Discuss results of different
types of audit conducted
4.2 Prepare Audit Report
4.2.1 Prepare Annual Audit Report
4.3 Perform Overall Audit Review
4.3.1 Perform overall review and
approval
4.3.2 Issue report
4.4 Wrap-up and Archive the Engagement
4.5 Follow-up Agency Action Plan
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IRRBA Activities WP Ref. Performed
by Reviewed
by
5. Monitor quality control on audit services
PART II: Quality Assurance Checklist
General Audit Procedures WP Ref. Performed
by Reviewed
by
1. Terms of Audit Engagements
An engagement letter has been prepared in accordance with COA policies and professional standards.
2. Independence
Members of the audit team are independent with respect to this audit client and its affiliates
3. Initial Engagements – Opening Balances
For initial audits, perform procedures to obtain sufficient appropriate audit evidence that: a. The opening balances do not contain
misstatements that materially affect the current period’s financial statements.
b. The prior period’s closing balances have been correctly brought forward to the current period or, when appropriate have been restated.
c. Appropriate accounting policies are consistently applied or changes in accounting policies have been properly accounted for and adequately disclosed.
4. Consultation
Identify areas and specialized situations where consultation is required and consult with others or use authoritative sources on other complex or unusual matters.
Areas identified: Consulted:
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General Audit Procedures WP Ref. Performed
by Reviewed
by
Appropriate consultation has occurred in areas and special situations where required by COA policies and where the audit team otherwise deemed necessary.
Appropriate documentation has been prepared and reviewed for all consultation on significant issues and those consulted were informed of all the relevant facts and circumstances and the conclusions are reasonable and consistent with professional standards.
Memoranda that address all significant issues on which consultation occurred are associated with, or are attached to, the Audit Observation Memorandum (AOM) with an indication of the consultant’s approval. If consultation memoranda have not yet been completed or approved in writing, oral approvals have been obtained from the individuals consulted and noted in the AOM or an attachment to it.
Copies of the memoranda have been provided to the individuals consulted.
Conclusions resulting from the consultations have been implemented.
5. Minutes and Contracts
Obtain information regarding meetings of the management, board of directors, shareholders and important committees up to the report date. a. Read minutes. Obtain copies of the
signed minutes or prepare excerpts. (If the copies are not signed, compare them with the original signed minutes.)
b. If minutes have not been prepared for recent meetings, obtain a summary of what was discussed.
c. Compare significant matters identified above with information obtained during the audit and cross-reference significant matters affecting the financial statements to the appropriate workpapers.
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General Audit Procedures WP Ref.
Performed by
Reviewed by
Obtain information about important contracts, agreements and similar documents and consider their accounting or auditing implications. Cross-reference significant matters affecting the financial statements and other agency-issued reports to the appropriate workpapers.
6. Consideration of Laws and Regulations in an Audit of Financial Statements
When planning and performing audit procedures and evaluating and reporting the results thereof, consider the risk of non-compliance by the agency with laws and regulations that may materially affect the financial statements.
Obtain a general understanding of the legal and regulatory framework applicable to the agency and how the agency is complying with that framework. The procedures ordinarily include: a. Use of existing understanding of the
agency’s industry and operation b. Inquiry of management concerning the
agency’s policies and procedures regarding compliance with laws and regulations
c. Inquiry of agency as to the laws or regulations that may be expected to have a fundamental effect on the operations of the agency
d. Discussion with management about the policies or procedures adopted for identifying, evaluating and accounting for litigation, claims and assessments
Met with: Findings:
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General Audit Procedures WP Ref. Performed
by Reviewed
by
Perform procedures to help identify instances of noncompliance with those laws and regulations where noncompliance should be considered when preparing financial statements, specifically:
a. Inquire with management as to whether the agency is in compliance with such laws and regulations
Met with: Findings:
b. Inspect correspondence with the relevant licensing or regulatory authorities
Obtain sufficient appropriate evidence about compliance with those laws and regulations generally recognized to have an effect on:
- The determination of material amounts and disclosures in financial statements by considering them when auditing the assertions related to the determination of the amounts to be recorded and the disclosures to be made
- Programs, activities and projects of the agency
Sign one of the following statements, as applicable:
Performance of the above procedures has not indicated any noncompliance by the agency with laws and regulations that may materially affect the financial statements.
A possible non-compliance by the agency with laws and regulations was suspected or detected and we have obtained an understanding of the nature of the act and circumstances in which it has occurred, and sufficient other information to
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General Audit Procedures WP Ref.
Performed by
Reviewed by
evaluate the possible effect on the financial statements and appropriate documentation , evaluation and notification of management and others has been performed.
7. Related parties
Review information provided by the directors and agency management identifying the names of all known related parties and perform procedures in respect of the completeness of this information including the following: a. Review prior year workpapers for
names of known related parties. b. Review the agency’s
procedures for identification of related parties
c. Inquire as to the affiliation of directors and officers with other entities
Inquired of:
d. Review agency management minutes of the meetings
e. Inquire of other auditors currently involved in the audit, or predecessor auditors, as to their knowledge of additional related parties.
8. Inquiry regarding Litigation and Claims
Carry out procedures in order to become aware of any litigation and claim involving the agency that may have a material effect on the financial statements.
9. Considering the Work of Internal Audit
Obtain a sufficient understanding of internal audit activities to assist in planning the audit and developing an effective audit approach.
Perform a preliminary assessment of the internal audit function when it appears that internal audit is relevant to the external audit of the financial statements in specific audit areas. Such assessment includes evaluating the competence and objectivity of the internal auditors.
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General Audit Procedures WP Ref. Performed
by Reviewed
by
When the audit team intends to use specific work of internal audit, evaluate and test that work to confirm its adequacy for our purposes.
10. Subsequent events
Perform procedures designed to obtain sufficient appropriate audit evidence that all events up to the date of the auditors’ report that may require adjustment of, or disclosure In, the financial statements have been identified.
11. Going concern
The engagement team has considered and evaluated the appropriateness of management’s use of the going concern assumption underlying the preparation of the financial statements both in the planning phase and throughout the performance of the audit procedures.
12. Management Representations
Obtain a letter of representations that is tailored to the particular circumstances, dated the same date as our auditors’ report, and signed by the members of management who have primary responsibility for the agency and its financial aspects
13. Financial Statements Review
Apply analytical procedures at or near the end of the audit when forming an overall conclusion as to whether the financial statements as a whole are consistent with our understanding of the agency.
Verify opening balances on the basis of the prior year’s audit report and/or workpapers.
Cross-reference year-end amounts on the general ledger trial balance to the related audit workpapers.
Examine supporting documents and/or inquire of agency personnel to determine that significant entries made solely to prepare the financial statement, other than entries covered by other audit procedures, were properly authorized and
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General Audit Procedures WP Ref. Performed
by Reviewed
by
accounted for.
Agree or reconcile the financial statement amounts and the financial data in the footnotes to the general ledger trial balance or other workpapers.
Determine that the financial statements and the financial data in the footnotes are clerically accurate
14. Communication of Audit Matters with Management and those Charged with Governance
Inform management as soon as practicable:
- If a fraud has been identified or if information obtained indicates that a fraud may exist
- Of the existence of material weaknesses in the design or implementation of internal control, including material weaknesses in the design or implementation of internal control to prevent and detect fraud, that have come to our attention
The audit team has determined the relevant persons who are charged with governance and with whom audit matters of governance interest are to be communicated.
The audit team has considered all audit matters of governance interest that arose from the audit of financial statements and communicated them to those charged with governance. Ordinarily such matters include:
a. General audit approach and overall scope of the audit
b. Selection of, or changes in , significant accounting policies
c. Potential effect of any significant risk and exposure that is required to be disclosed
d. Audit adjustments that could have a significant effect on the agency’s financial statements
e. Material uncertainties relating to going concern
f. Disagreements with management that could have a significant impact on the financial statements or the audit report
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General Audit Procedures WP Ref. Performed
by Reviewed
by
g. Expected modifications to the audit report h. Internal control issues i. Issues with respect to agency’s integrity
and or fraud within the agency
Determine whether any identified risk of materials misstatements due to fraud has continuing control implications. Consider whether any control deficiency related to these risks, or whether the absence of or deficiencies in programs or controls to mitigate specific risks of fraud or to otherwise help prevent, deter, and detect fraud, represent matters (including potential material weaknesses) that should be communicated to agency management or any relevant regulatory body.
Inform those charged with governance about those uncorrected misstatements aggregated by us during the current audit that were determined by management to be immaterial, both individually and in the aggregate, to the financial statements as a whole.
Inform those charged with governance if a fraud has been identified involving management, employees who have significant roles in internal control, or others where the fraud results in a material misstatement in the financial statements.
Inform those charged with governance of material weakness in the design or implementation of internal control, including material weaknesses in the design or implementation of internal control to prevent and detect fraud, that have come to the auditors attention.
Inform those charged with governance of the agency’s noncompliance with laws and regulations that have come to our attention. If we have reason to believe that members of agency management are involved in noncompliance, report the matter at the next higher level of authority.
The audit team has communicated the above matters in a timely manner.
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General Audit Procedures WP Ref. Performed
by Reviewed
by
The engagement team has communicated the matters in a way, which is appropriate depending on the nature and significance o f the matter as well as on the size and legal structure of the agency being audited.
I have reviewed this Quality Inspection Tool and the results of the procedures for this engagement and am satisfied that all applicable general audit procedures have been completed, the conclusions are reasonable and consistent with professional standards, and the AAR properly reflect the issues addressed.
Signature: ____________________________________ Date:
Maintenance of
Documented Information
COMMISSION ON AUDIT Document Code: COA-PAWIM-MDI-01
PROCEDURE Revision No.: 0
MAINTAINENANCE OF DOCUMENTED INFORMATION
Effectivity Date: 29 Dec 2016
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THIS DOCUMENT WHEN PRINTED is an UNCONTROLLED COPY. ENSURE that the printed copy being used is the
current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
1. PURPOSE
This procedure defines the policies and processes on the maintenance of all
Maintained Documented Information to ensure that appropriate versions are
identified and made available at point of use. It also aims to ensure that Maintained
Documented Information of external origin is identified and their distribution
controlled.
2. SCOPE
2.1 This procedure applies to all Maintained Documented Information needed
for the Quality Management System of the Commission. The procedure
also covers the monitoring and/or distribution of externally-generated
Maintained Documented Information. Documents covered by the Quality
Management System of COA is identified in the structure as illustrated
below:
3. POLICY
It is the policy of the Commission to ensure that pertinent Maintained Documented
Information are properly identified, updated, approved and made available at points
of use. Likewise, it is the policy of the Commission to ensure that Maintained
Documented Information of external origin is identified and controlled during
distribution.
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THIS DOCUMENT WHEN PRINTED is an UNCONTROLLED COPY. ENSURE that the printed copy being used is the
current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
4. DEFINITION OF TERMS AND ACRONYMS Refer to GLOSSARY OF TERMS attached as Annex “A” for the definition of terms used in this Procedure. Refer to ACRONYMS attached as Annex “B” for the acronyms used in this Procedure.
5. RESPONSIBILITIES
Document Controller – shall oversee the implementation of this Procedure and
shall maintain and keep the original copy of QMS Maintained Documented
Information. In-charge of uploading, downloading and dissemination of finalized
and approved revision of QMS Maintained Documented Information.
Document Originator – initiates the creation and revision of any document.
Process Owner Head– reviews and approves creation and revision of any
document.
QMS Team Leader– reviews the established Maintained Documented Information
in line with the requirements of the ISO 9001 standards and approves the same for
implementation.
6. PROCEDURE
Major Steps Substeps Responsible
Reference/
Documented
Information
6.1 1. Prepare/revise
and update
document/
receive external
maintained
documented
information
Process
Owner Head,
/ Records
Management
Services
(RMS), GSO
Draft COA
Resolution/Circular
/ Memo
/ Manuals and
Procedures / MDI
Matrix
6.2 1. Record in the
logbook/DTS
actions taken in
the document
2. Review/approve
MDI
3. Generate
barcode sticker
DTS in-
charge of
concerned
Office,
Head of
Office/Sector,
Chairperson,
Commission
Proper
Approved COA
Resolution/Circular
/ Memo
Creation/revision and
update/receiving of
maintained
documented
Information
Review and approval
of documented
information
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THIS DOCUMENT WHEN PRINTED is an UNCONTROLLED COPY. ENSURE that the printed copy being used is the
current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
Major Steps Substeps Responsible
Reference/
Documented
Information
and attach to the
signed document
6.3 1. Assign document
number
2. Update record in
the DTS of
assigned
document
number
Records
Management
Services,
GSO
COA
Resolution/Circular
/ Memo
MDI Matrix
6.4 1. E-mail the PDF
copy to the RO
2. Produce copies
and upload the
PDF format in
the COA
Website for
Information
dissemination
3. Forward
photocopy to all
concerned
offices indicated
in the Covering
Document and
received/logged
in the MDI
logbook
4. Publish in the
website
Records
Management
Services,
GSO;
Information
Technology
Office
COA
Resolution/Circular
/ Memo
MDI Matrix
PROCEDURE DETAILS
6.1 Creation/Review/ Receipt of Maintained Documented Information
6.1.1 Quality Management System-related Maintained Documented
Information like Quality Procedures, and Work Instruction Manual
and Quality Manual shall be reviewed periodically or as deemed
necessary. Refer to attached Document Information Matrix.
6.1.2 The creation/revision of the documents depending on the type of
document follows the Manual of COA’s writing style.
Registration and
updating in the DTS
Dissemination,
uploading in the
COA Website and
maintenance of
controlled copies of
MDI
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THIS DOCUMENT WHEN PRINTED is an UNCONTROLLED COPY. ENSURE that the printed copy being used is the
current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
6.1.3 Process Owner Head or the Head of Office concerned initiates a
creation or revision of a document.
6.1.4 All documents that have been revised shall be considered obsolete.
The Document Controller requests for the deletion of obsolete
Maintained Documented Information from the file server/website.
However, the Document Controller keeps the latest obsolete
document in hard copy.
6.1.5 Externally-generated Maintained Documented Information received
either by the Document Controller of the Central Office and COA
Regional Offices are registered in the DTS and logbook for tracking
of the copy holder.
6.2 Review and approval of Maintained Documented Information
6.2.1 The proposed “DRAFT” for the new/revised Maintained
Documented Information is attached to the covering memo/briefer
which undergoes review and approval as follows:
Type of Document Reviewed by Approved by
Policies (COA
Resolution / Circular)
Concerned
Office/Sector Head,
Assistant
Commissioners’ Group
Commission Proper
(CP)
Policies (Internal
Policies – COA Memo)
Concerned
Office/Sector Head,
Assistant
Commissioners’ Group
Chairperson
Procedures, Manuals
(QMS, Operations, and
Audit Manuals,
Information Education
Communication (IEC)
Materials)
Concerned
Office/Sector Head /
Committee
CP and/or Chairperson
6.2.2 All existing forms prior to the implementation of the QMS and all
other government-prescribed forms being used are considered
approved for use and application.
6.2.3 The Document Tracking System is used to record the receipt and
status of action taken, and release of the document upon review
and approval by the DTS In-charge of the concerned office. Backup
of the system and its database is being done daily and monthly
backup is transmitted to an offsite backup location by the
Information Technology Office.
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THIS DOCUMENT WHEN PRINTED is an UNCONTROLLED COPY. ENSURE that the printed copy being used is the
current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
6.2.4 The concerned reviewing authority reviews the document within the
prescribed period as indicated in the work plan or as appropriate.
The comments on the documents reviewed is reflected as marginal
notes and/or separate communication attached to the document.
6.2.5 All approved master copy of documents including e-file, are
submitted to the Central Office Document Controller for
maintenance and monitoring.
6.2.6 A Maintained Documented Information shall be implemented on the
effectivity date as approved and signed by the Signatories.
6.2.7 A masterlist shall be maintained for tracking of the revision history
by the Document Controller – Central Office.
6.2.8 Originating office maintains the record of the document review.
6.3 Registration of Maintained Documented Information
6.3.1 A masterlist shall be maintained for tracking of the registration by
the Document Controller – Central Office. The assigned document
number shall be issued upon approval of the document.
6.3.2 Upon approval of documents, a document numbering shall be
implemented as follows:
Type of Document Document No. Format Responsible
Policies (COA
Resolution /
Circular)
Year - Series (yyyy - xxx)
eg. 2016-001
Commission
Secretariat
Policies (Internal
Policies – COA
Memo)
Year - Series (yyyy - xxx)
eg. 2016-001
Office of the
Chairperson
Procedures,
Manuals (QMS,
Operations, and
Audit Manuals, IEC
Materials)
Agency - Type of
Document Manuals (M)
and Procedures (P)
- Office - Series
eg. COA-M-PDS-001
eg. COA-P-QAO-001
Document
Controller – Central
Office
Forms and IEC
Material
Agency - Type of
Document - Office -
Series - Revision No.
eg. COA- F- ITO-001-
Rev01
Document
Controller – Central
Office
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THIS DOCUMENT WHEN PRINTED is an UNCONTROLLED COPY. ENSURE that the printed copy being used is the
current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
6.3.3 All the documents signed/approved by the Chairperson contains a
barcode.
6.3.4 Plans are identifiable as to revision through date and revision
number reflected on the header.
6.4 Distribution and maintenance of Maintained Documented Information
6.4.1 All documents upon approval are distributed as follows:
Type of
Document Distribution Method Responsible
Circular 1. Publication in the COA
website
2. Photocopy forwarded to all
concerned government
agencies and all COA offices
RMS
Resolution
Memorandum
1. Publication in the COA
Intranet
2. Photocopy forwarded to all
COA offices
Plan Photocopy forwarded to all
concerned COA offices
Manuals
Procedures
Photocopy forwarded to all
concerned COA offices
Forms Photocopy forwarded to all
concerned COA offices
Concerned
Office/RMS
6.4.2 COA Issuances such as COA Memo, Resolution, Office Order, etc.
for internal use are uploaded in the COA Intranet. Otherwise,
documents for use of government agencies such as COA Circulars
and Resolutions are uploaded in the COA Website and/or published
in the newspaper of general circulation.
6.4.3 All QMS documents, once uploaded onto the COA website shall be
considered current, hence, are applicable for adoption.
6.4.4 For certain document obtained through internet, access shall be
governed by concerned agency’s information access guidelines.
However, Maintained Documented Information received through e-
mail shall be recorded in the DTS for externally-generated
document.
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7. FORMS AND TEMPLATES
7.1 Maintained Documented Information Matrix (Annex “A”)
7.2 Document Masterlist (Annex “B”)
7.3 Document History and Copy Holder Matrix (Annex “C”)
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ANNEX “A”
MAINTAINED DOCUMENTED INFORMATION MATRIX
Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
Office of the
Commissioner
Policy Formulation
and Development
Review and
Approval of:
Guidelines,
Decisions,
Circulars,
Guidelines, circulars,
resolutions, memoranda
Memoranda,
Resolutions
Philippine Public Sector
Standards on Auditing
INTOSAI Guidelines
Philippine Public Sector
Accounting Standards
CGS,NGS,LGS
Audit Process PPSSA,
IRRBA Manual
PPSAS
PFRS
General Audit Instructions
Planning COA Memo 2014-011 dated
Oct. 21, 2014 Re: Revised
Guidelines Unified Audit
Approach
Determine the
elements of the
audit
Identify subject
matter and criteria
Specific Audit Instructions
Understand the
entity and
environment
Develop audit
strategy and plan
Understand
internal control
Establish
materiality for
planning purpose
Assess risk
Plan audit
procedure to
enable reasonable
assurance
Audit Program
Consider non-compliance that may indicate
suspected unlawful acts
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
Execution IRRBA Manual GAA, COB, Budget
Ordinances
COA Circular 2012-003
dated Oct. 29, 2012 Re:
Updated guidelines on
irregular, unnecessary,
excessive, extravagant and
unconscionable
Gather evidence
through various
means
COA Circular 2012-001 Re:
Revised documentary
requirements on basic
government transactions
Continually update
planning and risk
assessment
Evaluate whether
sufficient
appropriate
evidence obtained
Consider
materiality for
reporting purpose
Form conclusions
and issue AOM,
ND and NC
COA Circular 2009-006
dated Sept 15, 2009 Re:
Rules and Regulations on
Settlement of Account
COA Rules and Regulations
on Settlement of Account
Obtain written
representations as
necessary
Rules and Regulations on
Settlement of Account
Address
subsequent events
as necessary
Prepare audit
reports (AAR, MLs,
SAORs, etc.)
COA Memo 2014-006 dated
May 8, 2014 Re: Guideline
on the submission,
processing and publication
of reports in the COA
website
Include
recommendations
and responses
from entity as
appropriate.
COA Memo 2014-011 dated
Oct. 21, 2014 Re: Guideline
on the consolidation,
transmittal, annual/year-end
audit report
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
Transmit reports to
auditee and
oversight
Follow-up
Follow-up the
implementation of
audit
recommendation
using the AAPSI
COA Memo 2014-002 dated
March 18, 2014 Re:
Enhance monitoring of
compliance with
recommendation in the AAR
thru AAPSI and APMT
Legal Affairs
Office
Support Services
Legal Services
Render Legal
Opinion
Rules and Regulations on
Settlement of Accounts
(RRSA)
1987 Constitution
Rules of Procedure of the
COA (RRPC)
PD 1445
Policy issuances of COA GAA, COB,
Appropriation
Ordinance
COA Decisions Other laws creating the
agencies or mandating
audit of specific
programs, including its
Opinions of the LAO
Director or the General
Counsel
Implementing rules,
regulations, guidelines,
standards (i.e. RA
9184, RA 7160, RA
9710, etc.)
Audit Reports/AOMs/NDs/
NCs
SC
decisions/resolutions/
jurisprudence
Comment/Recommendation
of Audit Team/Supervising
Auditor/Cluster Director
DOJ, OGCC Opinions
CSC rules and
regulations
Accounting
Office
Transaction
Processing and
Billing Services
Processing of
Payroll
Regular/ Salary
Payroll)
Approved Appointment
Re-assignment Orders
Office Orders
COA Policy Issuances on
the payment of claims ad
Civil Service
Commission Issuances
General Appropriation
Act
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
Special Payroll
(Bonus/Producti
vity Personnel
Benefit & etc.)
Preparation of
Incentive/Other
Benefits
Processing of
Funded Claims
(DV's/GP's/Etc.)
required supporting
documents
Guidelines on the
Centralization of Payroll
Payroll Systems Operations
Manual
Cash Disbursement
Systems Operations Manual
Account Receivable
Systems Operations Manual
Collection Systems
Operations Manual
Government Accounting
Manual
DBM Issuances on the
release and utilization
of funds
GSIS, Pag-ibig,
Philhealth – Issuances
on Premium
Remittance
BIR issuances on
withholding of taxes
Memorandum of
Agreement on the ATM
Payroll with LBP
SC/OMBUDSMAN/CS
C Decision
General
Services
Office
Support Process: Contract Republic Act 9184 Procurement Manual
Procurement of Supplies and Materials
Notice of Award
Notice to Proceed
Infrastructure Management
Guidelines in the implementation and maintenance of Projects
Transaction Flowchart
Information Resources
Records Management Operations Manual
Work Environment Management
Transport operations manual
Security Services Contract/ Manual
Internal Audit
Office
Internal Audit
COA Resolution No. 2008-012 dated October 10, 2008
Phil. Government Internal Audit Manual
National Guidelines on Internal Control System
ITO
Website Maintenance
ITO Operation Manual – Website Administration and Database Administration
Data Privacy Act of 2012
COA Memo No. 99-067 dated September 30, 1999 re: Publication of Requested Annual Audit Reports in the COA Website
COA Memo No. 2014-006
dated May 8, 2014 re:
Guidelines on the
Submission, Processing and
Publication of
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
Reports/Documents in the
COA Website
AS Memo dated September
5, 2014 re: Request for
Corrections of Reports
Already Published in the
COA Website
Information
Systems
Development and
Maintenance
ITO Operation Manual –
Information Systems
Development and
Maintenance
ITO Operation Manual –
Quality Assurance and
Implementation
Approved COA Information
Systems Strategic Plan for
2014 to 2017
Network
Administration
Manual of Procedures for
Network Administration
Administration Sector
Memorandum dated July
15, 2013 re: Issuance of
Information and
Communications
Technology (ICT)
Guidelines on the Proper
Use of ICT Resources §
Guidelines on the Use of
COA Information and
Communications
Technology (ICT)
Resources for Users in
General
AS Memo dated December
9, 2013 re: Granting of
requests for E-mail (MS
Outlook) account
AS ITO 2014-001 dated July
7, 2014 re: Guidelines on
the Use of Wireless
Connection and Internet
Access
AS Memo dated September
3, 2014 re: Internet Usage
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
AS Memo dated January
28, 2015 re: Configuration
of newly acquired and
issued computers
System
Administration
Manual of Procedures for
System Administration
Professional
Development
Office
Training of
Personnel
Needs
Assessment
Design
Development
Implementation/
Delivery of
Training
Evaluation
Inventory of Training Needs
Course Design (Rationale,
Description, Target
Participants, No. of Days,
Course Agenda)
Training manuals and
materials
Human
Resource
Management
Recruitment and
Promotion
Merit Selection Plan
Selection and Promotions
Board Minutes of the
Meeting
CP Minutes of the Meeting
Relevant COA Resolutions
and Memoranda
CSC Qualification
Standards Manual
CSC Omnibus Rules
on Appointments
CSC Memorandum
Circulars
Special Audits
Office
Audit Process
Planning
Execution
Reporting
Post-Audit
Activities
Legal Services
COA Issuances
(Resolutions/ Circulars /
Memoranda)
Audit Plan
PD 1445 / RA 9184 /
GRs / EOs
Digitization of audit
evidence
Indexing /
Boxing /
Shelving
Scanning /
Quality Control
and Monitoring
of audit
documents
Printing of
requested
COA Issuances
(Circulars/Memoranda)
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
documents by
investigating
bodies
Certification as
to authenticity of
printed
documents
Quality Assurance Office
Quality Assurance Quality Assurance Review Handbook
Technical Services Office
Conduct technical review and evaluation of government contracts a) Infrastructure projects b) Goods and Services Conduct Inspection of a) Infrastructure projects b) Goods and Services"
Internal Documents Operating guidelines (submitted to CP for approval) Contracts Review Manual Inspection Manual COA Resolution No. 2015-018 COA Resolution No. 2015-014 COA Circular No. 2012-001 - Documentary requirements for various government transactions COA Memorandum No. 2009-074 - Guidelines in the assignment, technical supervision & control of Technical Audit Personnel TSO prescribed forms for a) review, b) inspection
PD 1445 RA 9184 - Government Procurement Act DPWH Department Orders - Preparation of ABC DPWH Standard Specifications for roads and bridges ACEL Equipment Rates
Conduct review of
appraisal or
valuation of real
estate properties
and unserviceable
properties for
disposal
Appraisal guidelines -
submitted for review by
Ascom's group/approval by
CP
International Valuation
Standards
Philippine Valuation
Standards
Information
Technology
Audit Office
(ITAO)
Conduct
information
technology/
information
systems audit
COA Resolution 2015-018
Operations Manual
Guidelines
External Documents
Philippine Constitution
PD 1445
Review of
procurement
Information and
Communications
Technology
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Functional
Area Process
Maintained Documented Information
Internally Sourced Externally Sourced
resources and
services of
government
agencies;
Develop and
implement an e-
audit approach for
on-line
government-wide
financial systems
and assist in the
formulation
/enhancement of
accounting policies
and guidelines on
ICT-related matters
Systems
Consultancy
Services
Office (SCSO)
Evaluation of
manual and
computer-based
internal control
systems in
government
agencies in
coordination with
operating sectors.
COA Resolution 2015-018
COA Resolution 2016-016
Operations Manual
Philippine Constitution
PD 1445
International standards
on the practice of
internal auditing
RA 3456 dated June
16, 1962,(b) issuances
of COSO,INTOSAI
GOV (9001-9199) and
DBM issuances
Review the proper
installation of
Internal Audit
Service (IAS) and
recommend
measures for its
effective
implementation.
Conduct capacity
building activities
of IAS staff in
coordination with
Professional and
Institutional
Development
Sector (PIDS).
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ANNEX “B”
DOCUMENT MASTERLIST
DOCUMENT
CODE
DOCUMENT
TYPE
DOCUMENT
TITLE/DESCRIPTION EFFECTIVITY
DOCUMENT
ORIGINATOR
REVISION
NO.
Illustration:
DOCUMENT
CODE
DOCUMENT
TYPE DOCUMENT TITLE EFFECTIVITY
DOCUMENT
ORIGINATOR
REVISION
NO.
COA-M-QMS-
QAO-001 MANUAL
COA QUALITY
ASSURANCE
MANUAL
JANUARY
2015 QAO, PIDS 0
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ANNEX “C”
DOCUMENT HISTORY AND COPY HOLDER MATRIX
DOCUMENT CODE
DOCUMENT TYPE
DOCUMENT TITLE
EFFECTIVITY REVISION
NO. REVISION DETAILS
COPY HOLDER OF CONTROLLED
REPRODUCED COPY
Illustration:
DOCUMENT CODE COA-M-QMS-QAO-001 DOCUMENT TYPE MANUAL DOCUMENT TITLE COA QUALITY ASSURANCE MANUAL
EFFECTIVITY REVISION
NO. REVISION DETAILS
COPY HOLDER OF CONTROLLED
REPRODUCED COPY
JANUARY 2015 0 - QAO, PIDS
Commission Secretariat
Assistant Commissioners
Group
Sector Heads
COA Library Services, PRIDO
Records Management
Services
Information Technology Office
All Concerned Offices
JUNE 2016 1 Additional Procedures
on QMS
QAO, PIDS
Commission Secretariat
Assistant Commissioners
Group
Sector Heads
COA Library Services, PRIDO
Records Management
Services
Information Technology Office
All Concerned Offices
Retention of
Documented Information
COMMISSION ON AUDIT Document Code: COA-PAWIM-RDI-01
PROCEDURE Revision No.: 0
RETENTION OF DOCUMENTED INFORMATION
Effectivity Date: 29 Dec 2016
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1. PURPOSE
This procedure aims to define and provide the controls needed on the use,
maintenance and disposal of Retained Documented Information.
2. SCOPE
This procedure applies to all Retained Documented Information needed for the
implementation of the Quality Management System as indicated in the Records
Disposition Schedule.
3. POLICY
It is the policy of the Commission to ensure pertinent Retained Documented
Information are established, organized, maintained and disposed properly in
accordance with the guidelines provided on retention of Retained Documented
Information.
4. DEFINITION OF TERMS AND ACRONYMS
Refer to GLOSSARY OF TERMS attached as Annex “A” for the definition of terms
used in this Procedure.
Refer to ACRONYMS attached as Annex “B” for the acronyms used in this
Procedure.
5. RESPONSIBILITIES
5.1. Records Management Services – is responsible for the maintenance and
disposition of inactive RETAINED DOCUMENTED INFORMATION.
5.2. Retained Document Information Custodian - ensure that the data and
information provided are sufficient as required in the relevant document or form.
5.3. RECORDS Officer – ensures and implements the proper collection, storage,
protection, retrieval, retention, and disposition of relevant or active RETAINED
DOCUMENTED INFORMATION.
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6. PROCEDURE
Procedure Flow
(Key Activities) Sub-steps Responsible
Documented
Information
1.1 Identification of documents
is through agency name,
document type, title, year
(include Electronic file
name)
1.2 Centralized filing through
assigning of code in
accordance with decimal-
numerical coding system to
ensure uniformity of
recording
1.3 For each sector, filing is
done by cluster, year, and
type of document. For each
cluster, filing is done by
audit groups. For each audit
group, filing is done by audit
team.
1.4 Mainly, indexing is in
alphabetical order based on
the title.
1.5 For Legal RDI, we follow
docket system of recording
files/doc
RDI Custodian
Records Officer
Records
Management
Division
Operations
Manual
Coding System
Manual
NAP Guidelines
2.1 Labeling of folders, shelves,
and envelopes according to
filing system to ensure easy
retrieval
2.2 Records Disposition
Schedule is maintained
2.3 RDI borrowed by other
offices from the Records
Management Services is
traced thru a Retrieval
Reference Form
RDI Custodian
Records Officer
RDS
NAP Guidelines
Identification/
Classification of
RDI
Retrieval/
Retention of RDI
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Procedure Flow
(Key Activities) Sub-steps Responsible
Documented
Information
3.1 RDI are kept in appropriate
locations
3.2 Backup of e-record is
maintained periodically
3.3 Access to the storage place
is limited to authorized
personnel to prevent leakage,
alteration, tampering, and loss.
3.4 Appropriate storage areas
are provided and pest control
conducted to avoid physical
deterioration, damage, and loss
of retained documented
information.
3.5 As a general rule,
correction in retained
documented information is not
allowed, unless there is
accompanying authorization.
RDI Custodian
Records Officer
ITO
NAP Guidelines
Pest Control
Schedule
4.1 Maintenance and disposal
are in accordance with the
established Records
Disposal Schedule
RDI Custodian
Records Officer
RDS
NAP Guidelines
PROCEDURE DETAILS
6.1. Identification/Classification of RDI
6.1.1. Identification of retained documented information is through document
type, title and year which will be used for reference in the maintenance
and filing of documents.
6.1.2. The retained documented information kept by the records office is
identifiable through assigned decimal-numerical coding system to ensure
uniformity of recording.
6.1.3. The indexing of issuances and decisions is by subject matter and office
order and decision numbers
Protection/
Storage of RDI
Maintenance/
Disposal of RDI
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6.1.4. Each office follows alphabetical indexing based on the title of retained
documented information.
6.1.5. General classification of documents is identified using the NAP
Guidelines.
6.2. Retrieval/Retention of RDI
6.2.1. Retrieval of documents is through filing chronologically in designated
areas. Filing of retained documented information is arranged
systematically and alphabetically according to year. For voluminous
retained documented information, further classification is by Sector.
6.2.2. Records Disposition Schedule is used as basis for the retention of active,
storage, and disposition.
6.2.3. The RDS is revised as appropriate and through the creation of a Records
Management Improvement Committee.
6.2.4. All borrowed retained documented information from the Records
Management Services is traced thru a Retrieval Reference Form.
6.3. Protection/Storage of RDI
6.3.1. Regular pest controls to protect stored RDI are implemented according to
request and regular schedule.
6.3.2. The Administrative Aide is responsible in the custodianship of RDI of the
assigned Sector and the Service Chief has the overall responsibility of all
RDI under the custody of the Records Management Services
6.4. Maintenance/Disposal of RDI
6.4.1. The centralized files maintained in the Records Management Services are
stored in air-conditioned room to minimize physical deterioration. Iron
doors are installed to avoid theft and well-ventilated area to facilitate
storage and protection.
6.4.2. RMS request to the NAP for approval for the disposal of RDI in
accordance with the established Records Disposal Schedule, and holding
period of retention of RDI. (mention use of form)
6.4.3. All concerned Offices should fill out the Request for Authority to Dispose
of Records Form at the time of disposal of RDI for submission to the CP.
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7. FORMS AND TEMPLATES
7.1. Records Retrieval Reference Form (Annex “A)
7.2. Records Disposal Schedule Form (Annex “B”)
7.3. Request For Authority To Dispose Of Records (Annex “C)
COMMISSION ON AUDIT Document Code: COA-PAWIM-RDI-
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ANNEX Revision No.: 0
RETENTION OF DOCUMENTED INFORMATION
Effectivity Date: 29 Dec 2016
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current version by checking the effectivity date of the CONTROLLED COPY in the FILE SERVER/WEBSITE.
ANNEX “A”
RECORDS RETRIEVAL REFERENCE
COMMISSION ON AUDIT Filing, Retrieval & Disposal Section RMD Form No. 06
RECORDS MANAGEMENT
SERVICES
Retrieval Reference Service
File No.
Re:
Subject/Description
THE REQUESTING OFFICIAL AND HIS/HER AGENT ARE JOINLTY LIABLE IN CASE OF LOSS OF THIS RECORDS.
Requesting Officer
NAME & OFFICE
Received By:
SIGN OVER PRINTED NAME
Issued By: Date
COMMISSION ON AUDIT Document Code: COA-PAWIM-RDI-
Form-02_RDS
ANNEX Revision No.: 0
RETENTION OF DOCUMENTED INFORMATION
Effectivity Date: 29 Dec 2016
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ANNEX “B”
RECORDS DISPOSITION SCHEDULE
Agency 3. Schedule 5. Page 1 of 11
COMMISSION ON AUDIT 3RD
ADDRESS 4. Date Prepared
Commonwealth Ave, Quezon City September 23, 2003
6. 7. 8. Retention Period 9.
Item No.
RECORDS SERIES TITLE AND DESCRIPTION
a. Active
b. Storage
c. Total
Disposition Authority/Remark
ACCOUNTING AND FINANCIAL RECORDS
1 Abstracts of Real Property Tax Receipts (Provl F # 10-A )
4 yrs 4yrs
2 Abstracts of Collections and Deposits 1 yr 1 yr After corresponding voucher/receipt had been post-audited and finally settled.
3 Advices of Allotment & Appropriation ( Local Govt )
Permanent
4 Advices of Allotment - National ( DBM Form ) 3 yrs 3 yrs
5 Advices of Checks Issued and Cancelled ( GF # 17 )
1 yr 1 yr
6 Agency Budget Matrix/Allotment Release Orders 2 yrs 2 yrs
7 Allotment and Obligation Slips 3 yrs 3 yrs Unless attach to the voucher
8 Annual Audit Reports Transfer to the COA Library after transmitted to Agency concerned.
Auditing Unit Permanent
Records Management Division 2 yrs 2 yrs
9 Annual Information Return of Income Taxes Withhled on Compensation/Expanded ( BIR 1604CF/E )
1 yr 2 yrs 1 yr
10 Application for Bonding Officials and Employees ( GF # 58-A )
1 yr 1 yr After cancelled.
11 Approved Corporate Operating Budgets Permanent
12 Audit Plans 2 yrs 2 yrs
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13 Audit Programs 5 yrs 5 yrs After audited or case had been finally settled.
14 Audit Working Papers 5 yrs 5 yrs Provided there is no case.
15 Balance Sheets & Statements of Operation by Agency, Department and Overall Consolidated Statements
Permanent
16 Bank Passbooks 3 yrs 3 yrs After post audited, finally settled and not involved in any case.
17 Bank Reconciliation Statements 2 yrs 2 yrs After date of statement or case had been settled and law court decision had been issued.
18 Bank Statements with Credit Memo, Debit Memo & Used Checks
2 yrs 2 yrs - do -
19 Bills of Lading ( GF # 9-1 ) 2 yrs 2 yrs - do -
20 Bills/Statement of Accounts 5 yrs 5 yrs After payable/receivable had been received/settled.
21 Breakdown of Corporate Assessments and Balances
3 yrs 7 yrs 10 yrs
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ANNEX “C”
NATIONAL ARCHIVES OF THE PHILIPPINES
AGENCY NAME:
Pambansang Sinupan ng Pilipinas COMMISSION ON AUDIT
REQUEST FOR AUTHORITY TO DISPOSE
ADDRESS:
OF RECORDS Commonwealth Ave, Quezon City
DATE: TELEPHONE NUMBER:
9510932
Records Management Services
GRDS/ RDS ITEM
NO.
RECORDS SERIES TITLE AND DESCRIPTION
PERIOD COVERED
RETENTION PERIOD AND PROVISION/S
COMPLIED (if any)
LOCATION OF RECORDS: VOLUME IN CUBIC METER:
COMMISSION ON AUDIT
Commonwealth Ave, Quezon City
PREPARED BY: (Name & Signature)
POSITION:
CERTIFIED AND APPROVED BY: This is to certify that the above mentioned records are no longer needed and not involved nor connected in any administrative or judicial cases.
Internal Quality Audit
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1. PURPOSE
An Internal Quality Audit (IQA) is conducted at planned intervals to provide information
on whether the COA-Quality Management System (QMS) conforms to its own
organizational requirements and those of ISO 9001:2015, and is effectively implemented
and maintained.
This procedure establishes the responsibilities and requirements of the COA Internal
Quality Audit Team with regard to planning and preparation, execution, reporting of
results, and monitoring of actions to address nonconformities (NC) and opportunities for
improvement (OFI) detected in audit.
2. SCOPE
2.1 The IQA covers the COA-QMS management, operations, support and outsourced
processes on the provision of audit services delivered by the following audit
clusters in the COA Central Office with audit groups and audit teams assigned to
agencies in the National Capital Region:
2.1.1 Cluster 1 – Banking and Credit, Corporate Government Sector
2.1.2 Cluster 6 – Health and Science, National Government Sector
2.1.3 National Capital Region, Local Government Sector
3. POLICY
3.1 Internal Quality Audit (IQA) is an integral part of the COA-QMS. It is recognized
that by providing assurance on the effectiveness of the Commission’s internal
control environment and risk management systems, the IQA can provide a valuable
contribution to achieving COA’s objectives.
The IQA conducts a systematic, independent, and documented process for
obtaining evidence; evaluate the evidence objectively to determine the extent to
which the criteria for quality are fulfilled; and, report findings to top management.
3.2 QMS IQ Auditors are selected based on the following criteria:
3.2.1 Must possess the knowledge, skills, and attitude of a competent auditor.
3.2.2 Must have completed the QMS/IQA Training.
3.2.3 Must not be assigned to an area where they have had involvement and/or
they are responsible organizationally for at least one year prior to the audit.
3.3 The audit of a QMS process is conducted at least once a year. Unplanned IQA may
be conducted when any of the following conditions exist:
3.3.1 Adoption of new policies and procedures
3.3.2 Changes in the quality system, personnel and processes;
3.3.3 Unusual increase in report of nonconformity;
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3.3.4 Request of Relevant Interested Parties; and
3.3.5 Any conditions as determined by the QMS Leader
4. DEFINITION OF TERMS AND ACRONYMS Refer to GLOSSARY OF TERMS attached as Annex “A” for the definition of terms used in this Procedure. Refer to ACRONYMS attached as Annex “B” for the acronyms used in this Procedure.
5. RESPONSIBILITIES
5.1 QMS Leader
5.1.1 Oversees the implementation of the IQA Program and recommends the
selected QMS IQ auditors for approval of the Chairperson; and
5.1.2 Renders overall authority on the disposition of IQA findings/conclusion.
5.2 IQA Supervisor
5.2.1 Prepares the IQA Program for the year and endorses it to the QMS Leader
for approval;
5.2.2 Selects composition of the IQA Team based on set criteria;
5.2.3 Assigns IQA Team Members to particular unit/area/process to be audited in
consultation with the IQA Team Leader;
5.2.4 Approves the IQA Plan;
5.2.5 Oversees and monitors the conduct of IQA;
5.2.6 Reviews the RFA before issuance;
5.2.7 Monitors the status of the Disposition/Action Plan (Section III of the RFA);
5.2.8 Reviews all audit reports and submits them to the QMS Leader; and
5.2.9 Monitors the conduct of IQA.
5.3 IQA Team Leader
5.3.1 Prepares the IQA Plan;
5.3.2 Leads IQA Team in the conduct of internal quality audit, assigns specific
tasks to team members, and deliberates findings;
5.3.3 Ensures that all RFAs issued to the office/process owner are acted upon
and completed within prescribed deadline from receipt of the RFA;
5.3.4 Evaluates the status of the RFAs and maintains records and updates the
RFA registry;
5.3.5 Provides an update or report on the status of RFAs;
5.3.6 Verifies the status of the implementation of the Disposition/Action Plan
(Section III of the RFA);
5.3.7 Recommends the issuance of non-audit related RFAs; and
5.3.8 Leads the conduct of IQA for the assigned audit area/process.
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5.4 IQA Team Member
5.4.1 Conducts internal quality audit;
5.4.2 Prepares necessary report such as but not limited to audit reports and
RFAs;
5.4.3 Acts as documenter during the audit engagement;
5.4.4 Performs the IQA; and
5.4.5 Performs tasks as may be assigned by the IQA Team Leader.
5.5 Office/Process Owner
5.5.1 Represents the Office or process unit/area to be audited in consultation with
the IQA Team;
5.5.2 Undertakes root cause analysis;
5.5.3 Determines and implements correction and corrective actions;
5.5.4 Ensures the availability, readiness of office and conduct of internal quality
audit as scheduled in their respective offices; and
5.5.5 Ensures that all audit findings are acted upon without undue delay.
6. PROCEDURE
Procedure Flow
(Key Activities) Sub-steps Responsible
Documented
Information
6.1
6.1.1 Form the IQA Teams
6.1.2 Develop and Approve IQA Program and IQA Plan
6.1.3 Develop IQA Checklist
COA Chairperson
QMS Leader
IQA Supervisor
IQA Team Leader
Approved List of IQ Auditors
COA Office Order
IQA Program
IQA Plan
IQA Checklist
6.2
6.2.1 Conduct Initial Conference
6.2.2 Gather data
6.2.3 Record facts and evidences
6.2.4 Conduct Exit Conference
IQA Supervisor
IQA Team
Minutes of Entrance Conference
Interview Notes
Filled out IQA Checklist
Summary of IQA Findings
Minutes of Exit Conference
Plan the IQA
Conduct the
IQA
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Procedure Flow
(Key Activities) Sub-steps Responsible
Documented
Information
6.3
6.3.1 Prepare and issue
RFAs
6.3.2 Prep/are IQA report
QMS Leader
IQA Supervisor
IQA Team
RFA
RFA Registry and Monitoring Matrix
IQA report
6.4
6.4.1 Verify implementation
and effectiveness of Disposition/Action Plan
6.4.2 Update the QMS Leader on the status of the Disposition/Action Plan
QMS Leader
IQA Supervisor
IQA Team Leader
RFAs as verified by the IQA Team
PROCEDURE DETAILS
6.1 Plan the IQA 6.1.1 Form the IQA Teams
6.1.1.1 The QMS Leader initiates the creation of the IQA Team.
6.1.1.2 The IQA Supervisor selects the IQA Team Members from the pool
of QMS Auditors and drafts the Office Order.
6.1.1.3 The QMS Leader initials the draft Office Order and submits it to
the COA Chairperson for approval.
6.1.1.4 The Office of the Chairperson forwards the approved Office Order
to the Records Officer for distribution to the concerned parties.
6.1.2 Develop and Approve IQA Program and IQA Plan
6.1.2.1 The IQA Supervisor prepares the IQA Program and is approved by
the QMS Leader. The IQA Program contains the following:
Audit Area
Audit Criteria
Name of the Office/Process Owner
Date of audit
Name of QMS IQ Auditors
Remarks
6.1.2.2 The IQA Team Leader prepares the IQA Plan and is approved by
the IQA Supervisor. It contains the following:
Report the
Results and
Findings of the
IQA
Monitor and
Evaluate the
Disposition/
Action Plan
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Name of Office/Process Owner
Scope of the audit
Objective of the audit
Process to be audited
Responsible Person and Signature
Date of Audit
Name of the IQA Team Members assigned to audit the
process
Remarks
6.1.3 Develop IQA Checklist
6.1.3.1 The IQA Team reviews the QMS documents such as the QMS
Manual, Quality Procedure, and other related documents.
6.1.3.2 The IQA Team prepares the IQA Checklist based on the audit
scope, purpose, and document review. The checklist includes but
not limited to the relevant ISO requirement clause for proper
guidance and easy reference for audit report preparation.
6.1.3.3 The IQA Supervisor approves the QMS IQA Checklist.
6.2 Conduct the IQA
6.2.1 Conduct Entrance Conference
6.2.1.1 The IQA Team together with the IQA Supervisor conduct an
entrance conference with the concerned officials of the
office/process owner to be audited to discuss the audit scope and
objective and other matters related to the audit.
6.2.2 Gather data
6.2.2.1 The IQA Team gathers data through interviews, review of
documents, observation of process, inspection, and verification of
relevant documents or other techniques applicable under the
circumstances.
6.2.3 Record facts and evidences
6.2.3.1 The IQA Team records their findings, compares against criteria or
set standards to determine nonconformities or opportunities for
improvements.
6.2.3.2 The IQA team presents initial findings to the office/process owner
6.2.3.3 The IQA Team Leader calls for a deliberation meeting with the IQA
Team Members, IQA Supervisor, and QMS Leader where issues
are needed to be resolved which include, among others, the
classification of findings into conformity (C), nonconformities (NCs)
or opportunities for improvement (OFIs).
6.2.4 Conduct Exit Conference
6.2.4.1 The IQA Team Leader prepares the summary of IQA findings, and
provides copy to the office/process owner prior to the exit
conference.
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6.2.4.2 The IQA Team together with the IQA Supervisor conduct exit
conference with concerned officials of the office or process owner
to present the IQA findings.
6.3 Report the Results and Findings of the IQA
6.3.1 Prepare and issue RFAs
6.3.1.1 The IQA Team documents the audit findings using the RFA Form.
6.3.1.2 The IQA Supervisor reviews the RFA, and issues the same to the
concerned head of office/process owner within five (5) working
days after the exit conference.
6.3.1.3 The IQA Supervisor ensures that all issued RFAs are recorded in
the RFA Registry and Monitoring Matrix.
6.3.1.4 The IQA Team Leader requests the office/process owner to submit
the duly accomplished RFA (Section II) within prescribed deadline
upon its receipt.
6.3.2 Prepare IQA Report
6.3.2.1 For each office/process owner audited, the IQA Team Leader
prepares the IQA Report summarizing the audit findings and audit
conclusions, including favorable observations.
6.3.2.2 The IQA Supervisor reviews the IQA Report and submits it to the
QMS Leader.
6.3.2.3 The QMS Leader approves the IQA Report and presents in the
management review.
6.4 Monitor and Evaluate the Disposition/Action Plan
6.4.1 Verify implementation and effectiveness of Disposition/Action Plan
6.4.1.1 The IQA Team Leader secures a duly accomplished Section II of
the RFA from the Office/Process Owner within prescribed deadline
from acknowledgement of the issued RFA.
6.4.1.2 The IQA Team Leader schedules a follow-up and the IQA Team
verifies the actions taken on the Disposition/Action Plan to address
nonconformities or opportunities for improvement and
accomplishes Section III of the RFA.
6.4.1.3 The IQA Supervisor monitors effective implementation of
Disposition/Action Plan by the Office/Process Owner and
accomplishes the appropriate portion of Section III of the RFA.
If the Disposition/Action Plan is not yet implemented on 1st
verification, request the office/process owner to submit a new
implementation date, subject to a 2nd verification.
If action is still not implemented on 2nd verification, the IQA
Supervisor forwards the case to the QMS Leader then elevate
to the QMR, for decision.
6.4.2 Update the QMS Leader on the status of the Disposition/Action Plan
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6.4.2.1 The IQA Supervisor evaluates the effectiveness of the
Disposition/Action Plan relative to the attainment of the quality
objectives of the COA QMS, and submits the results of evaluation
to the QMS Leader.
6.4.2.2 The QMS Leader reviews the results of the evaluation conducted
by the IQA Team.
6.4.2.3 The QMS Leader submits to the QMR a periodic report containing
recommended courses of action to address those unimplemented
corrective actions for endorsement to the COA Chairperson for
approval.
7. FORMS AND TEMPLATES
7.1 Internal Quality Audit Program (Annex “A”)
7.2 Internal Quality Audit Plan (Annex “B”)
7.3 QMS IQA Checklist (Annex “C”)
7.4 Request for Action (Annex “D”)
7.5 Internal Quality Audit Report (Annex “E”)
7.6 RFA Registry and Monitoring Matrix (Annex “F”)
7.7 Summary of IQA Findings (Annex “G”)
7.8 Minutes of Entrance/Exit Conference (Annex “H”)
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ANNEX “A”
Commission on Audit
Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
INTERNAL QUALITY AUDIT (IQA) PROGRAM
_______________ (Year)
AUDIT AREA AUDIT
CRITERIA
OFFICE (PROCESS OWNER)
DATE OF
AUDIT
QMS IQ AUDITORS
REMARKS
Prepared by: (IQA Supervisor)
Approved by: (QMS Leader)
Signature over Printed Name Signature over Printed Name
Date: Date:
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ANNEX “B”
Commission on Audit
Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
INTERNAL QUALITY AUDIT PLAN
NAME OF OFFICE/PROCESS OWNER: DATE OF AUDIT:
SCOPE OF THE AUDIT:
OBJECTIVE OF THE AUDIT:
PROCESS TO BE
AUDITED
PROCESS OWNER DATE
OF IQA
QMS IQ AUDITOR
REMARKS RESPONSIBLE PERSON
SIGNATURE NAME OFFICE/UNIT
• Due to availability concerns, the assigned auditor can be replaced without prior notice to the Auditee. • An IQA Report will be submitted to the QMR at the conclusion of the audit.
Prepared by: (IQA Team Leader)
Approved by: (IQA Supervisor)
Conforme:
(Office Head/Process Owner)
Signature over Printed Name Signature over Printed Name Signature over Printed Name
Date: Date: Date:
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ANNEX “C”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
QMS IQA CHECKLIST
NAME OF OFFICE: (Process Owner)
AUDIT TYPE DATE OF AUDIT IQ AUDITOR/S
IQA
FOLLOW UP
START END
AUDIT CRITERIA (As indicated in the
IQA Program)
CONDITION AUDIT NOTES/REMARKS
FINDINGS
CONDITION:
C
CONFORMITY Requirement has been met; No action required
NA
NOT APPLICABLE No action required
NC
NONCONFORMITY Failure to meet one requirement of a clause of ISO 9001:2015 or set criteria; a lapse in the system that needs improvement
OFI
OPPORTUNITY FOR IMPROVEMENT Statement of fact or condition that does not signify a failure in the system but needs to be addressed
Prepared by:
(IQA Team Leader)
Approved by: (IQA Supervisor)
Signature over Printed Name Signature over Printed Name
Date: Date:
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ANNEX “D”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
REQUEST FOR ACTION RFA No.
Section I. This section is to be accomplished by the IQ Auditor or Initiator
ISSUED TO: (Office/Process Owner)
DATE:
Nature of RFA: Source of RFA:
NC (Nonconformity-Failure to
comply with a requirement) Internal Quality Audit External Quality
Audit
OFI (Opportunity for
Improvement – Does not signify failure in the system but may be enhanced)
Others (Pls. specify) _______________________
REFERENCES: (Manuals, Procedures, COA Issuances, QMS Documents, ISO requirements, Statutory and
Regulatory requirements, etc.)
DESCRIPTION OF NC/OFI: (Statement of facts and observations. Include “what”, “when”, “where”, as
necessary, leading to the NC/OFIs)
Prepared by: (IQA Team Leader)
Reviewed by: (IQA Supervisor)
Acknowledged by: (Office/Process Owner)
Signature over Printed Name Signature over Printed Name Signature over Printed Name
Date: Date: Date:
Section II. This section is to be accomplished by the Office/Process Owner (Attach sheet if necessary)
A. ROOT CAUSE ANALYSIS:(Appropriate tools like fishbone diagram, 5 whys, etc. may be
used/employed)
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B. DISPOSITION/ACTION PLAN
1. Immediate Correction/s: (short term action/s to address detected NCs/OFIs)
Description Responsible Implementat
ion Date
2. Corrective Action/s: (long term action/s to address root causes of NCs/OFIs)
Description Responsible Implementat
ion Date
Prepared by: (Process Owner)
Approved by: (Process Owner)
Signature over Printed Name Signature over Printed Name
Date: Date:
Section III. This section if for use by the IQA Team
VERIFICATION OF DISPOSITION/ACTION PLAN
Date Result Remarks Verified by:
(IQA Team Leader)
(1st verification)
(2nd verification)
Action Taken by the IQA Supervisor:
Signature over Printed
Name Date: ______________
Instructions:
1. Request the office/process owner to submit the duly accomplished RFA to the IQA Team within five (5) working days upon its receipt.
2. Verify the Disposition/Action Plan on the implementation date provided by the office/process owner. 3. If the Disposition/Action Plan is not yet implemented on 1st verification, request the office/process owner to
submit a new implementation date, subject to a 2nd verification. 4. If action is still not implemented on 2nd verification, the IQA Team Supervisor forwards the case to the QMS
Leader then elevate to the QMR, for decision.
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ANNEX “E”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
INTERNAL QUALITY AUDIT REPORT ________
YEAR
OFFICE/PROCESS OWNER AUDITED: DATE OF AUDIT:
PURPOSE:
I. Audit Coverage
Area/Process Audited Responsible (Process Owner)
II. Favorable Observations
Area/Process Audited Description
III. Summary of Findings
RFA No. Brief Description of Findings Nature
(NC, OFI)
Status of Disposition/Action
Plan (Section III of
RFA)
IV. Audit Conclusion/s
Prepared by: (IQA Team Leader)
Reviewed by: (IQA Supervisor)
Approved by: (QMS Leader)
Acknowledged by: (Head of QMR)
Signature over Printed Name
Signature over Printed Name
Signature over Printed Name
Signature over Printed Name
Date: Date: Date: Date:
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ANNEX “F”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
RFA REGISTRY & MONITORING MATRIX __________
YEAR
RFA No.
Description Nature
(NC/OFI) Criteria
RFA Initiator
Recipient
(Process Owner)
Date Issued
Status
Instruction: The IQA Team Supervisor shall see to it that this form is always updated.
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ANNEX “G”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
SUMMARY OF IQA FINDINGS _______________
(Date)
OFFICE/PROCESS OWNER AUDITED:
DATE OF AUDIT:
NO. CRITERIA EVIDENCE FINDINGS
1.
2.
3.
4.
5.
6.
7.
Prepared by: (IQA Team Leader)
Acknowledged by: (Office/Process Owner)
Signature over Printed Name Signature over Printed Name
Date : Date :
Note: This is for discussion purpose only
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ANNEX “H”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
MINUTES OF ENTRANCE/EXIT CONFERENCE
Date: Time: Venue:
ATTENDEES:
Name: Position: Office:
Matters discussed during the meeting:
Prepared by: (IQA Team Member)
Reviewed by: (IQA Team Leader)
Approved by: (IQA Supervisor)
Signature over Printed Name Signature over Printed Name Signature over Printed Name
Date : Date : Date :
Control of Nonconformity and
Corrective Action
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1. PURPOSE
This procedure establishes the process for dealing with nonconformities and
providing corrective actions.
2. SCOPE
This procedure covers from reviewing nonconformities including clients and relevant
interested parties’ (RIPs) complaints; determining the causes; and implementing
effective corrective actions to deal with the nonconformities which can affect the
COA’s Quality Management System (QMS).
3. POLICY
The delivery of services satisfies clients and RIPs’ requirements in accordance with
the COA mandate. As such, it is the policy of the Commission to identify, control, and
prevent the recurrence of services/outputs/processes that do not conform to specified
requirements. Likewise, it is also part of the policy to implement corrective actions to
continually improve the effectiveness of the established QMS.
4. DEFINITION OF TERMS AND ACRONYMS
Refer to GLOSSARY OF TERMS attached as Annex “A” for the definition of terms used in this Procedure. Refer to ACRONYMS attached as Annex “B” for the acronyms used in this Procedure.
5. RESPONSIBILITIES
5.1. Chairperson – ensures that this procedure is properly implemented and that
all identified NCs are verified and that appropriate disposition and control
measures are taken and in place
5.2. Sector Head/ Cluster/Regional/Office Director/ Process Owner – identifies
the detected NC and initiates the control and disposition measures; records
the information/data related to the detected NC using the RFA form or the
Action Plan on Unmet Targets; ensures the effectiveness of actions taken
5.3. Internal Quality Audit (IQA) Team – verifies if the disposition measures to
eliminate the NCs have been carried out
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6. PROCEDURE
Major Steps Major Sub-steps Responsible
Documented
Information
6.1
6.1.1 Review
outputs
6.1.3 Identify the
NCs
COA officials/
employees/process
owners
Sector Heads/
Cluster/Regional/
Office Directors
Complaints from
COA Citizens Desk
Client Satisfaction
Surveys
Audit reports
IQA reports
Accomplishment
reports
Benchmarking
reports
6.2
6.2.1 Document
the NC by accomplishing the RFA*
6.2.2 Monitor the issuance and closure of the RFA (using the RFA Registry Matrix)
* In the case of NC from a non-achievement of a Sector/Office’s objective, document the NC using the “Action Plan for Unmet Targets”.
Initiator IQA Team Sector Head/ Cluster/Regional/ Office Director
RFA RFA Registry Matrix Action Plan for Unmet Targets
Identification
of
nonconformi
ng services/
outputs
Issuance of
RFA
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Major Steps Major Sub-steps Responsible
Documented
Information
Monitor the issuance and closure of the “Action Plan for Unmet Targets”.
6.3
6.3.1 Correct the
NC 6.3.2 Perform
Root Cause Analysis (RCA)
6.3.3 Perform Corrective Action
Process Owner
RFA Fish Bone Diagram Action Plan
6.4
6.4.1 Implement
the Action
Plan
6.4.2 Monitor the
implementat
ion of the
Action Plan
6.4.3 Evaluate the
effectivenes
s of the
action/s
taken
6.4.4
Recommen
d measures
to ensure
full and
continual
adoption of
effective
corrective
action/s
Process Owner Sector Head/ Cluster/Regional/ Office Director IQA Team ACG
RFA Action Plan RFA Registry and Monitoring Accomplishment and Status Report Policy Recommendations
Identification
of the
cause/s of
the NC and
preparation
of the Action
Plan
Monitoring
of the
implementati
on and
effectiveness
of the action
taken
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PROCEDURE DETAILS:
6.1. Identification of nonconforming services/outputs
6.1.1. Review outputs
In the course of their functions/tasks/activities, COA
officials/employees/ auditors review the following, among others:
a. Statutory and regulatory requirements
b. Stakeholders’ feedback/satisfaction surveys
c. Delivery of services
d. Audit activities
e. COA officials’ reviews
f. Benchmarking with other Supreme Audit Institutions (SAIs)
6.1.2. Identify the NCs
COA officials/employees/auditors identify the nonconforming services/
outputs through or as a result of their review of (but not limited to) the
above-mentioned reports/documents.
6.2. Issuance of RFA
6.2.1. Document the NC by accomplishing the RFA*
a. The Initiator (i.e., the COA official/employee/auditor who detected
the NC) documents the NC by accomplishing the appropriate part
of the RFA.
b. The Initiator submits the RFA to the IQA Team for review and
control number assignment within two (2) working days.
c. The IQA Team forwards the RFA to the concerned Sector/Cluster/
Region/Office within two (2) working days upon receipt thereof.
d. The Initiator and the IQA Team coordinate with regard to the
status of actions, and until the NC is resolved.
e. The IQA Team logs the RFA in the RFA Registry.
6.2.2. Monitor the issuance and closure of the RFA (using the RFA Registry
Matrix)
*In the case of NC from a non-achievement of a Sector/Office’s objective:
6.2.3. Document the NC using the “Action Plan for Unmet Targets”
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a. The Initiator (i.e., the Sector/Office concerned) prepares the Action
Plan for Unmet Targets.
i. Identify the reasons for the unmet targets
ii. Recommend actions and corresponding timelines to attain the
unmet targets
b. The Sector/Office Head reviews and approves the Action Plan for
Unmet Targets
6.2.4. Monitor the issuance and closure of the “Action Plan for Unmet
Targets”
6.3. Identification of the causes of the NC and preparation of the Action Plan
6.3.1. Correct the NC
a. Take immediate action/”band-aid solution” to correct or contain the
NC
b. Refer to NC matrix for initial disposition if already included
6.3.2. Perform Root Cause Analysis (RCA)
a. The Process Owner:
i. acknowledges the RFA by signing on the first page;
ii. performs the RCA of the detected NC; and
iii. formulates the corrective action/s using the results of the RCA.
b. As necessary, use a Quality Circle Tool such as the “Fishbone
Diagram” or other tools to further identify and analyze the root-
cause/s.
6.3.3. Perform Corrective Action
a. The corrective action/s to be taken should address the analyzed
cause/s.
b. The Process Owner prepares the Action Plan within seven (7)
working days from receipt of the RFA from the IQA. The Action
Plan includes, among others, the specific implementation date for
every corrective action to be undertaken.
c. The Sector Head/ Cluster/Regional/Office Director shall, within five
(5) working days:
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i. review the RCA and the proposed Action Plan with the
corrective action/s and implementation date/s;
ii. approve the Action Plan; and
iii. submit the Action Plan to the IQA Team (for updating of status
in the Registry and scheduling of follow-up).
6.4. Monitoring of the implementation and effectiveness of the action taken
6.4.1. Implement the Action Plan
a. The Process Owner:
i. carries out the corrective action/s within the implementation
date/s provided in the approved Action Plan; and
ii. submits the Accomplishment and Status Report to the Sector
Head/ Cluster/Regional/Office Director (for unattained targets)
6.4.2. Monitor the implementation of the Action Plan
a. The Sector Head/ Cluster/Regional/Office Director monitors if the
corrective actions are carried out according to the targeted
implementation date.
i. compares the Accomplishment and Status Report with the
Action Plan;
ii. validates the implementation of the corrective action/s;
iii. monitors if the corrective action/s is/are carried out according
to the targeted implementation date/s;
6.4.3. Evaluate the effectiveness of the action taken
a. The Sector Head/ Cluster/Regional/Office Director:
i. assesses the degree of improvement/correction done on the
NC and determines the reason/s in case of any gap in the
implementation of the corrective action;
ii. conducts regular meetings to discuss application of the COA
QMS, the results of actions taken, if any and all other ISO
concerns; and
iii. communicates the results of the evaluation to the Assistant
Commissioners’ Group (ACG)
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b. The Sector Head/ Cluster/Regional/Office Director shall be
primarily responsible in ensuring the effectiveness of his/her own
action/ disposition, i.e., the detected NC will not recur.
c. The IQA Team verifies the effectiveness of actions taken through
follow-up audit and reports to the closure of the RFA.
6.4.4. Recommend measures to ensure full and continual adoption of
effective corrective action/s
a. The ACG:
i. reviews the results of the evaluation of the effectiveness of the
corrective action/s on the NC detected; and
ii. recommends to the Chairperson the measures necessary to
ensure full and continual implementation of the corrective
action plan. (as appropriate)
7. Forms and Templates
7.1. RFA (Annex “A”)
7.2. Control of Nonconformity Matrix (Annex “B”)
7.3. Action Plan on Unmet Targets Matrix (Annex “C”)
7.4. Fishbone Diagram Template (Annex “D”)
7.5. Matrix on Action/Disposition Plan (Annex “E”)
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ANNEX “A”
Commission on Audit Commonwealth Avenue, Quezon City, Philippines
Form No:
Rev. No:
Rev. Date:
REQUEST FOR ACTION RFA No.
Section I. This section is to be accomplished by the IQ Auditor or Initiator
ISSUED TO: (Office/Process Owner)
DATE:
Nature of RFA: Source of RFA:
NC (Nonconformity-Failure to
comply with a requirement) Internal Quality Audit External Quality Audit
OFI (Opportunity for
Improvement – Does not signify failure in the system but may be enhanced)
Others (Pls. specify) _______________________
REFERENCES: (Manuals, Procedures, COA Issuances, QMS Documents, ISO requirements, Statutory and
Regulatory requirements, etc.)
DESCRIPTION OF NC/OFI: (Statement of facts and observations. Include “what”, “when”, “where”, as
necessary, leading to the NC/OFIs)
Prepared by: (IQA Team Leader)
Reviewed by: (IQA Supervisor)
Acknowledged by: (Office/Process Owner)
Signature over Printed Name Signature over Printed Name Signature over Printed Name
Date: Date: Date:
Section II. This section is to be accomplished by the Office/Process Owner (Attach sheet if necessary)
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A. ROOT CAUSE ANALYSIS:(Appropriate tools like fishbone diagram, 5 whys, etc. may be
used/employed)
B. DISPOSITION/ACTION PLAN
1. Immediate Correction/s: (short term action/s to address detected NCs/OFIs)
Description Responsible Implementation
Date
2. Corrective Action/s: (long term action/s to address root causes of NCs/OFIs)
Description Responsible Implementation
Date
Prepared by: (Process Owner)
Approved by: (Process Owner)
Signature over Printed Name Signature over Printed Name
Date: Date:
Section III. This section if for use by the IQA Team
VERIFICATION OF DISPOSITION/ACTION PLAN
Date Result Remarks Verified by:
(IQA Team Leader)
(1st verification)
(2nd verification)
Action Taken by the IQA Supervisor:
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Signature over Printed
Name Date: ______________
Instructions:
1. Request the office/process owner to submit the duly accomplished RFA to the IQA Team within five (5) working days upon its receipt.
2. Verify the Disposition/Action Plan on the implementation date provided by the office/process owner. 3. If the Disposition/Action Plan is not yet implemented on 1st verification, request the office/process owner to
submit a new implementation date, subject to a 2nd verification. 4. If action is still not implemented on 2nd verification, the IQA Team Supervisor forwards the case to the QMS
Leader then elevate to the QMR, for decision.
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ANNEX “B”
CONTROL OF NONCONFORMITY MATRIX
NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Not all audit areas are
covered in the audit
Discuss with the team the
reasons for not covering the
audit areas
Provide assistance / augment
the team with additional
manpower from the team which
has already completed the
audit, or from the OAC/other
offices in the Sector
Cluster Director/
Supervising
Auditor
The processes of
achieving audit outputs
may not be adequately
documented
Mentoring/coaching of auditors
on IRRBA
Simplify required IRRBA forms
Assess the present approach
and propose a revised
methodology
Supervising
Auditor
Audit team leader
(ATL)
Delayed Submission of
Audit Reports
Render overtime Cluster Director/
Supervising
Auditor/ ATL
Delayed preparation of
Strategic Plan resulting
in delayed
implementation of the
initiatives and strategies
Fast track implementation of
the plans
Establish reasonable timelines
Ensure proper assignment of
tasks
Ensure equal distribution of
requirements
Commission
Proper and PFMS
as leads
All sectors
Not all of identified
thrusts or priorities are
pursued/attained
Identify reason/s why identified
thrusts or priorities are not
pursued or attained
Commission
Proper, PFMS,
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Delayed submission of
accomplishment
reports/status reports as
basis for monitoring
Proper implementation
of policies may not be
adequately monitored
Identify reasons for delayed
submissions of accomplishment
reports/status reports
Assign a responsible officer
with defined duties and
responsibilities to monitor the
implementation of policies
Concerned
Sectors
Lack of timelines for
effective implementation
of policies
Establish reasonable timelines
for projects with no timelines
Commission
Proper, Concerned
Sectors
Vague or outdated
policies
Revisit/restudy past and
present policies
Propose revisions and
amendments
Commission
Proper, Technical
Working Group,
CPASSSS
Unable to process
claims due to
insufficiency of funds
Request for
realignment/augmentation of
fund
Request release of funds
From DBM
Staff, Directors,
Assistant
Commissioner
Unable to fund
procurement of supplies
and equipment not
included in the Annual
procurement Plan(APP)
Recommend earmarking of
funds for approval of the
Chairperson as basis for the
preparation of supplemental
APP
Staff, Directors,
Assistant
Commissioner
Inability to process
funded claims on the
prescribed period
Render overtime work
Request from the HR additional
staff to process claims
Directors and Staff
Directors/Asst.
Commissioner
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Insufficient knowledge
of processors on the
laws, rules and
regulation for each type
of government
expenditures and the
required supporting
documents
Enhance competency by:
Coaching, mentoring, FGDs
Attend training
Directors
Staff
Incomplete supporting
documents for funded
claims forwarded for
processing
Inform claimant thru:
- Telephone
- Memorandum
Staff
Directors
Failure of the System
Development Group to
provide immediate
resolution on system
errors encountered
during processing of
claims
Manually process claims
Staff and Division
Chief
Insufficient validation
controls embedded in
the systems to tract
errors in computation of
earnings and deduction
and double payment of
claims
Manually compute and
manually verify from index of
payment provided in the system
Staff and Division
Chief
Not all Procurement
Request are procured on
time.
Discuss with the Offices
concerned/end user the reasons
for delayed in the procurement.
Provide assistance/ guidance of
the Office/ Sector in the
procurement
requirements/process.
Cluster Director/
Procurement
Chief/Officer
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
The processes of
procuring supplies and
materials may not be
adequately documented
Guiding/Lecturing of
administrative/ procuring officer
Simplify the procurement flow
process
Assess the Office procuring/
requesting officer the simplified
process
Procuring Officer/
Administrative
Officer
Delayed Submission of
Purchase/procurement
request/program
Render overtime
Follow up memo
Cluster Director/
Administrative
Officer/ Procuring
Officer
Delay in action on
proposals for
recruitment and
promotion due to-
Non-conformity
with some
procedural
guidelines and
deadlines set;
Non-compliance
with qualification
standards;
Incomplete
supporting
documents;
Additional
documents
required by
higher reviewing
bodies;
Office Intervention
- Communicating with
offices/sectors concerned
regarding non-conformities;
- Making a follow-up by the
HRMO on action taken by
sectors/offices involved in
the process;
- Preparing in advance
covering memoranda for
the release of signed
appointments to ensure
their immediate release to
concerned sectors/offices
upon receipt by HRMO from
the Office of the
Commission Secretary;
HRMO
Directors/Service
Chief
Concerned
Offices/Sectors
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Schedule of
meetings of
higher
reviewing/approvi
ng bodies that are
beyond the
control of HRMO
Completion of the
signing and numbering
of
resolutions/appointment
s by approving
authorities prior to
release to HRMO
Delayed submission of
Internal Audit
Observation
Memorandum (IAOM)
Supervisor’s Intervention
- Coaching
- Assistance to the Team
Leader to come up with the
desired outcome on time
Supervisor/
Director
Violation on the
Guidelines on the use of
COA ICT Resources –
e.g. Access to
unauthorized sites;
unauthorized installation
of software and
hardware
Memorandum addressed to the
Head Office and Concerned
Personnel informing them of
the violation made
ITO Head for the
preparation of
memo;
Concerned Head
for the
appropriated
action/disposition
on concerned
personnel
Delayed in the
submission of AAR
Memorandum addressed to the
Head of Sector on the status of
publication of AAR
ITO Head for the
preparation of the
status report and
memo for the
Head of Sector to
follow-up on the
non-submission/
delay in the
submission of AAR
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Unauthorized data
manipulation affecting
data integrity of the IS
Memorandum addressed to the
Head Office and Concerned
Personnel informing them of
the violation made
ITO Head for the
preparation/
issuance of memo
to concerned Head
of Office;
Concerned Head
for the appropriate
action/ disposition
on concerned
personnel
Failure to render legal
opinion on audit matters
requested by the Audit
Team/Cluster Director
within 10 days from
receipt of request with
complete documents
Inform the LAO Director of the
failure to render legal opinion
within the prescribed period
Submit immediately the draft
legal opinion
Ensure immediate review,
approval and release the
finalized legal opinion
Legal Officer
LAO Director
Conduct of Training
Needs Assessment
(TNA) not conducted on
scheduled date
Instruction to the TDDS-
Evaluation Section to conduct
the required TNA
Training Design
and Development
Services (TDDS)-
Evaluation Section
Course design of some
trainings not yet
completed
Follow-up through letters/memo
the completion of the course
designs by the assigned course
designers/reviewers
TDDS- Design
Section
Update regularly the course
designs in the Ladderized
Training Program (LTP)
ITO Head for the
preparation/
issuance of memo
to concerned Head
of Office;
Concerned Head
for the appropriate
action/ disposition
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
on concerned
personnel
Training
manuals/materials
irregularly updated
Hire external Resource
Persons (RPs) (retired COA
officials/SAs) to update
manuals. (NOTE: PDO, PIDS
does not have sufficient internal
RPs to do the work.)
TDDS- Design
Section
Non-conduct of
scheduled training due
to:
(a) number of
participants nominated
to the trainings do not
reach the minimum
target number of 20
participants per class
Send letters/memos to the
different Sectors for the
submission of nominations after
the cut-off date and/or cut-off
number.
Nomination/Data
Bank Section
(b) non-availability of
Resource Persons
Search for other available RPs.
The Assistant Commissioner of
the Sector decided to include
all those who were sent abroad
on training to be part of the pool
of RPs for local training
Office of the
Director, Local
Training and
Consultancy
Services (LTCS)
and International
Training and
Consultancy
Services (ITCS)
(c) Deferred conduct of
training to give way to
special trainings
conducted by other
sectors
Less than 95% retrieval
rate of Evaluation
Reports
Explain the required 100%
retrieval rate for validity of
Conclusions to be made on
RPs' performance and catering
services
TDDS - Evaluation
Section
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Submission of PTER not
conforming with
prescribed timeline of
less than 45 days after
training
Prescribed survey checklist to
be filled up by immediate
supervisor
TDDS - Evaluation
Section
Misinterpretation in the
news media regarding
issues contained in the
audit report
Clarification (i.e., letter to the
editor or press statement)
issued to media when
necessary
PIO Editorial Team
PIO Director
Concerned
Auditor/Cluster
Director
Chairperson (for
approval and
release)
Some media/public
requests/queries may
involve confidential
information and/or
requests for unofficial
documents that cannot
be released
Refer to COA Circular No.
2013-006 dated September 18,
2013 providing Guidelines in
the disposition of requests for
documents/records/reports/deci
sions and other information in
the possession and/or custody
of COA, including furnishing of
copies thereof to requesting
parties
Clarification of principle on
confidentiality in audit
PIO Editorial Team
PIO Director
Concerned
Auditor/Cluster
Director
Inability to issue
AsOM on target date
Inability to issue the
QAR report on target
date
Render overtime work
Assign staff to act as the
reviewer/supervisor
Perform the detailed review of
the consolidated findings; or
Request from the HR additional
staff to act as DC/SC
Directors and Staff
Directors
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NATURE OF NON-
CONFORMANCE IMMEDIATE RESPONSE RESPONSIBILITY
Assigned
staff/supervisor
Directors
Mismatched work
assignment with staff
qualifications
Enhance competency by:
- Coaching, mentoring, FGDs
- Attend training
Directors
Staff
Lack of standard
operating procedures in
the operation; thus,
creating confusion and
inconsistencies in the
performance of tasks
relative to the audit of
information technology
and rendition of
consultancy services
Develop and submit for
approval standard operating
procedures/operational
guidelines of the Office
Service Chiefs and
Directors, ITAO
and SCSO
Absence of alternative
procedures that can be
adopted in the
verification of
accomplishments which
is necessary in the
evaluation/review of
contracts, inspection,
appraisal, if inclement
weather conditions and
security problems exist
Develop and propose for policy
issuance appropriate
alternative procedures which
could be adopted and produce
reliable results
Service Chiefs and
Director, Technical
Services
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ANNEX “C”
TARGET
ACCOMPLISHMENT
UNMET
TARGET
REASON
PROPOSED
ACTION/
TIMELINE
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ANNEX “D”
FISHBONE DIAGRAM
Cause and Effect
Material Method
Environment People Machine
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ANNEX “E”
NATURE OF
NONCONFORMITY
PROPOSED
ACTION/DISPOSITION
PROPOSED DATE
OF
IMPLEMENTATION
PERSON
RESPONSIBLE
Feedback Management
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1. PURPOSE
The purpose of this procedure is to gather feedback on client satisfaction on the Quality Management System (QMS), processes and services being rendered by the Commission.
2. SCOPE This procedure covers feedback from clients on auditing processes and services rendered by concerned Auditors under the QMS of the Commission pertaining to the “Provision of Auditing Services”.
3. POLICY It is the policy of the Commission to gather feedback to determine client perception and satisfaction, and opportunities for improvement as part of continual improvement of its audit services.
4. DEFINITION OF TERMS AND ACRONYMS Refer to GLOSSARY OF TERMS attached as Annex “A” for the definition of terms used in this Procedure. Refer to ACRONYMS attached as Annex “B” for the acronyms used in this Procedure.
5. RESPONSIBILITIES
5.1. Assistant Commissioners of the National Government Sector (NGS), Corporate Government Sector (CGS) and the Local Government sector (LGS) – are responsible for the following activities:
5.1.1. Designate a staff that will be part of the Inter-Sector Committee on
Client Satisfaction (ISCCS) to review the draft Client Satisfaction Survey (CSS) Questionnaire for uniformity and consistency, and pilot-test the survey.
5.1.2. Approve the pilot-testing of the survey and the plan for the conduct of
survey; and authorize the designated staff to administer the survey. 5.1.3. Review and approve the CSS Questionnaire of their respective
Sector. 5.1.4. Supervise the designated staff in administering the survey. 5.1.5. Review the consolidated results of the survey of the Sector submitted
by the designated staff. 5.1.6. Conduct debriefing with the concerned Cluster Director/Regional
Director on the result of the Sector’s survey.
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5.1.7. Submit to QMS Team Leader the result of the Sector’s survey for integration with the results of the other Sectors’ survey, together with recommended measure or appropriate action to address gaps or nonconformity with the requirements.
5.1.8. Use the results of the Sector’s survey in the Sector Strategic Plan. 5.1.9. Recommend measure or appropriate action to the Assistant
Commissioners’ Group for the continual improvement of the Procedure on Feedback Management and the QMS of the Commission.
5.2. Assistant Commissioners’ Group (ACG) – is responsible for the following
activities:
5.2.1. Review the integrated results of the survey submitted by the QMS Team Leader.
5.2.2. Require the QMS Team Leader to submit semestral accomplishment
or status report to ensure the successful implementation of the Procedure on Feedback Management.
5.2.3. Recommend measure or appropriate action to the Commission Proper
or the COA Chairperson on how the integrated results from the survey may be used in the strategic planning of the Commission; or in the amendment or revision to the approved policy on QMS or the Procedure on Feedback Management.
5.3. Audit Team Leader (ATL) – is responsible for the following activities: 5.3.1. Provide appropriate response on the results of the survey, if
appropriate; and 5.3.2. Submit to the concerned Cluster Director/Regional Director, through
the Supervising Auditor, the appropriate response on the results of the survey.
5.4. Cluster Director/Regional Director (CD/RD) – is responsible for the
following activities:
5.4.1. Request from the ATL, through the Supervising Auditor, response on the results of the survey.
5.4.2. Submit to the concerned Assistant Commissioner of NGS, CGS, and
LGS the appropriate response on the result of the survey. 5.4.3. Recommend to the Assistant Commissioner of NGS, CGS and LGS
measure or appropriation action on how the results of the survey may be used in the Sector’s strategic audit planning.
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5.5. Commission Proper (CP) – is the Management Review Team responsible for the following activities:
5.5.1. Establish the QMS in the Commission. 5.5.2. Approve the QMS Manual and the Procedure and Work Instruction
Manual (PAWIM) through issuance of a COA Resolution including any amendment or revision thereto.
5.5.3. Conduct periodic Management Review Meetings. 5.5.4. Delegate to the COA Chairperson the proper implementation of the
QMS policy through the issuance of appropriate COA Memorandum. 5.6. COA Chairperson – is responsible for the following activities:
5.6.1. Lead the proper implementation and monitoring of the QMS, including recommendation for continual improvement of the QMS.
5.6.2. Ensure effectiveness of the QMS though risk-based thinking. 5.6.3. Recommend proposal to amend or revise any part of the QMS Manual
and the PAWIM. 5.6.4. Authorize the development/expansion of the Citizen’s Desk as
additional feedback management procedure to measure and monitor satisfaction of clients and relevant interested parties on the audit services and processes.
5.6.5. Designate the QMS Team Leader, QMS Secretariat, and Members of
the five QMS Core Teams: Knowledge Management Team, Quality Workplace Team, Internal Quality Audit Team, Risk Management Team and the Training and Advocacy Team.
5.6.6. Conduct semestral meeting with the QMS Team Leader and the Team
Leaders of the five QMS Core Teams for monitoring/update on the QMS implementation.
5.7. QMS Secretariat – is responsible for the following activities:
5.7.1. Design and pilot-test the Client Survey Questionnaire. 5.7.2. Tabulate/process the accomplished survey forms by Sector, and
provide analysis on the results of the survey. 5.7.3. Submit the result and analysis of the Sector’s survey to the concerned
Assistant Commissioner of NGS, CGS, and LGS, through the QMS Team Leader, for information and consideration in the Sector’s strategic audit planning.
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5.7.4. Integrate the result and analysis of the survey, and provide general statement and recommendation for continual improvement of the QMS of the Commission.
5.7.5. Submit the integrated result and analysis of the survey, including the
general statement and recommendation for continual improvement to the QMS Team Leader for review and submission to the CP or COA Chairperson, through the ACG.
5.7.6. At the appropriate time when data are available, provide comparative
analysis of the integrated results of the survey as inputs to planning. 5.8. QMS Team Leader – is responsible for the following activities:
5.8.1. Supervise the activities of the QMS Secretariat, and approve its request, documents and reports.
5.8.2. Review the integrated result and analysis of the survey of the three
Sectors, including the general statement and recommendation for continual improvement of the QMS of the Commission.
5.8.3. Submit to the CP or COA Chairperson, through the ACG,
recommendation for continual improvement of the QMS of the Commission resulting from the survey.
5.8.4. Initiate the conduct of Management Review Meetings of the CP and
the meeting of the COA Chairperson with the Team Leaders of the five QMS Core Teams pertaining to the implementation of the QMS.
5.9. QMS Secretariat – is responsible for the following activities:
5.9.1. Perform complete staff work pertaining to the responsibilities of the QMS Team Leader, including the tabulation and report on the results of the survey.
5.9.2. Take custody of the QMS documents, records, reports, information,
especially the integrated result and analysis of the survey, to facilitate access and retrieval.
5.9.3. Prepare the agenda and notify the attendees of the meeting called by
the QMS Team Leader. 5.9.4. Take the minutes of meeting and provide copy of the minutes to the
attendees of the QMS meeting. 5.9.5. Monitor submission of QMS requirements, including Request for
Action. 5.9.6. Submit periodic report to the QMS Team Leader on the status of
Request for Action.
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5.10. Supervising Auditor (SA) – is responsible for the following activities:
5.10.1. Endorse/recommend appropriate response on the results of the survey submitted by the ATL.
5.10.2. Submit to the concerned CD/RD, through the Supervising Auditor, the
appropriate response on the results of the survey. 5.10.3. Provide feedback or recommend measures for the continual
improvement of the QMS of the Commission.
6. PROCEDURE
Key
Activities Sub-steps Responsible
Documented
Information
6.1
1. Administer survey/receive feedback from the survey
2. Determine appropriate office/sector to administer survey
Designated staff at the Office of the Assistant Commissioner of the NGS, CGS, and LGS
Client Survey Questionnaire
6.2
1. Review result of survey
2. Analyze result of survey
3. Submit result and analysis of survey by Sector
3. Provide recommendation on the result and analysis of survey by the Sector
Designated staff at the Office of the Assistant Commissioner of the NGS, CGS, and LGS
Result and Analysis of Survey
6.3
1. Report result and analysis of survey by Sector
2. Integrate result and analysis of survey of the 3 Sectors
3. Review integrated result survey
4. Submit report on result and analysis of survey
5. Submit integrated result and analysis of survey to CP or COA Chairperson through the ACG with recommendation for continual improvement
QMS Team Leader
QMS Secretariat
Report on the result and analysis of survey by Sector
Report on the integrated result and analysis of survey from the 3 Sectors
PROCEDURE DETAILS 6.1 The Assistant Commissioners of NGS, CGS and LGS recommend to the COA
Chairperson, within five working days from approval of COA Resolution
Gather/
Receive
Feedback
Analyze
Feedback
Report/
Integrate
Feedback
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authorizing the implementation of the PAWIM, the creation of the Inter-Sector Committee on Client Satisfaction (ISCCS) as part monitoring and measuring mechanism to determine the level of client satisfaction on the QMS of the Commission on “Provision of Auditing Services”.
6.2 The COA Chairperson approves the office order creating the ISCCS within five
working days from submission by the concerned Assistant Commissioners. 6.3 The ISCCS convenes within five working days from approval of the office order
to determine the parameters on the conduct of the survey, and draft their respective survey plan for approval of the concerned Assistant Commissioners of NGS, CGS and LGS.
6.4 The Assistant Commissioners of NGS, CGS and LGS approve their respective
plan for conduct of the survey within five working days from submission of the proposed plan by their designated staff to the ISCCS, including the sample size, frequency, manner and method of the conduct of such survey.
6.5 The ISCCS drafts and pilot-tests the survey questionnaire within 10 days from
approval of the COA Resolution authorizing the implementation of the PAWIM, and accordingly revise the same within five working days after pilot testing.
6.6 The ISCCS submits to the concerned Assistant Commissioner results of the
pilot tested survey questionnaire within three working days after its revision or customization for approval.
6.7 The Assistant Commissioners of NGS, CGS and LGS approve their respective
survey questionnaire within five working days from receipt of the customized survey questionnaire, and authorize their designated staff to the ISCCS to administer the survey based on the approved plan.
6.8 The designated staff to the ISCCS administers the survey questionnaire in
accordance with the approved plan for the conduct of the survey by the concerned Assistant Commissioners of NGS, CGS and LGS.
6.9 The designated staff to the ISCCS retrieves and collates the survey
questionnaire from respondent clients within three days after administering the survey.
6.10 The Assistant Commissioners of NGS, CGS and LGS submit the filled up
survey questionnaires to the QMS Secretariat, through the QMS Team Leader, within two days after submission by their designated staff to the ISCCS.
6.11 The QMS Secretariat tabulates the responses to the survey questions by
Sector, integrates the three Sectors, and provides analysis thereon within 15 days from receipt of the filled up survey questionnaire.
6.12 The QMS Secretariat submits to the concerned Assistant Commissioners of NGS, CGS and LGS, through the QMS Team Leader, the result and analysis of the survey, including recommendation to address nonconformity, if any, within five days after completion of the tabulation and analysis.
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6.13 The QMS Secretariat submits to the QMS Team Leader the integrated result and analysis of the survey questionnaire, including recommendation to address nonconformity with QMS requirements, if any, within the same period of submission with the concerned Assistant Commissioners of NGS, CGS and LGS.
6.14 The QMS Team Leader reviews the integrated result and analysis of the survey
questionnaire within five working days from receipt thereof, including recommendation to address nonconformity with QMS requirements; and submits the same to the CP or COA Chairperson, through the ACG as inputs to planning or for policy consideration.
6.15 The ACG reviews the integrated result and analysis of the survey questionnaire
and recommend to the CP or COA Chairperson appropriate measure or action to address nonconformity with QMS requirements and continual improvement.
6.16 The CP conducts Management Review Meeting to discuss the recommended
appropriate action to address nonconformity with QMS requirements and continual improvement.
6.17 The COA Chairperson holds meeting with the QMS Team Leader and the
Team Leaders of the five QMS Core Teams to monitor implementation of the QMS, taking into consideration the integrated result and analysis of the survey.
6.18 The Assistant Commissioners of NGS, CGS and LGS conducts debriefing with
their respective CDs/RDs, SAs and ATLs on the result and analysis of the survey, including recommendation to address nonconformity with QMS, if any, and continual improvement.
6.19 At the appropriate time when data become available, the QMS Secretariat
prepares comparative data analysis on the results of the survey for monitoring compliance with nonconformity requirements and continual improvement.
7. FORMS AND TEMPLATES
7.1 Client Satisfaction Survey Questionnaire (Annex “A”)
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ANNEX “A”
Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines
CLIENT SATISFACTION SURVEY QUESTIONNAIRE
Instructions: The statements are divided into five parts, Part I refers to audit team, Part II refers to audit process, Part III refers to audit reports, Part IV refers to the relationship between the audit team and your agency and PART V refers to your overall experience with COA. Please rate the statements according to your general experience with COA audit services. The rate ranges from 9 (you strongly agree with the statement) to 1 (you strongly disagree with the statement). For items rated “3” and lower, please indicate the reason for disagreement and any suggestion for improvement. Rest assured, this document will be treated with utmost confidentiality and information obtained shall only be used as input in improving COA’s performance. What you have to say is important to us. Thank you and have a great day.
Name : (optional)
Agency :
Division/Department/Office :
Position :
Date this survey was accomplished
:
STATEMENTS
RANGE
REMARKS
Somewhat Agree to Strongly Agree
Fair to no reaction
Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
PART I: EXPERIENCE WITH AUDIT TEAM ASSIGNED IN THE AGENCY
The audit team is knowledgeable of the audit tasks and functions.
The audit team shows professional ethics at all times.
The audit team communicates information
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STATEMENTS
RANGE
REMARKS
Somewhat Agree to Strongly Agree
Fair to no reaction
Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
clearly to my agency.
The audit team follow through with its responsibilities and readily accept the consequences (e.g. admitting and performing corrective actions in case of unintentional mistakes committed in the conduct of audit).
The audit team is resourceful and well-organized in performing audit functions.
The audit findings and recommendations were crafted to assist my agency’s current and future needs in terms of improving financial status.
PART II: EXPERIENCE WITH AUDIT PROCESS CONDUCTED IN THE AGENCY
The audit process was completed efficiently.
The audit methods applied by the team best fits my agency,
My agency was provided with information regarding requirements, laws, rules and
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STATEMENTS
RANGE
REMARKS
Somewhat Agree to Strongly Agree
Fair to no reaction
Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
regulation helpful to my agency’s financial performance/status.
The audit conference provides an opportunity for my agency to be aware of the requirements in improving financial status/performance.
The audit conference is an avenue for my agency to clearly discuss concerns relative to audit findings and recommendations.
PART III: EXPERIENCE WITH AUDIT REPORTS RECEIVED
The report contains logical conclusions and reasonable recommendations.
The related reports were transmitted within the prescribed period of time.
The audit report contains understandable, well-documented, clear, and concise information that adds value to my
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STATEMENTS
RANGE
REMARKS
Somewhat Agree to Strongly Agree
Fair to no reaction
Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
agency’s performance.
The audit report was accessible through COA website or available through the auditor, whenever my agency needs it.
The audit report reflects the actual financial status as well as areas of improvement of my agency.
The audit findings are reliable.
PART IV: BUILDING RELATIONSHIP
My agency finds the audit team reasonable and considerate in their audit findings, ethical in their actions and easy to work with.
My agency was given clear and understandable answers to our inquiries.
PART V: OVERALL EXPERIENCE
Overall, COA performed well in performing its audit function and added value to my agency.
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We will be pleased to hear your additional comments/suggestions that may not be covered
by the survey statements above.
_______________________________________________________________________
____
_______________________________________________________________________
____
- Thank you. -
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Client Satisfaction Index
This document serves as Client Satisfaction Index start-up kit designed to particularly measure the auditee’s (COA’s client) level of satisfaction in relation to the services rendered by COA.
I. Methodology
A. Objective of the Client Satisfaction Index
To measure the Commission’s performance relative to its audit functions as perceived
by the client.
B. Framework
The framework for obtaining client satisfaction (Figure 1) shows the process involved. Step 1. Essentially, the process begins with pinpointing the particular service to be assessed and who are the respondents for this undertaking. As for this case, COA wishes to assess how the audited agencies perceive COA’s audit services. Steps 2 and 3. The succeeding steps pertain to data collection and plan of analysis. This will outline what particular information or dimensions are essential to the improvement of COA’s audit services. Likewise, the methods in obtaining the information needed as well as the manner of analysis are designed in accordance with the audit service (the context as defined by COA). Steps 4 and 5. The results of the analysis will be communicated to decision makers and may be considered as basis for policy/performance improvement. Step 6. The last stage pertains to other avenues that COA may explore. This may be done through further research or other form of feedback mechanism.
C. Target Respondents
Since the QMS refers to auditee agencies as the specific client, this document targets to gauge the point of views of this particular group. Thus, audited agencies are the target respondents of this Client Satisfaction Survey.
D. What are measured
In obtaining the data, the critical part is defining the scope of the survey as well as the dimensions that needs to be measured. For this particular undertaking, this tool identifies particular dimensions essential in the performance of audit functions. As seen in Table 1, this tool focused on the four basic dimensions essential to the COA’s service delivery: 1) Content of Audit Report or the Output; 2) Audit Process; 3) Audit Team; and 4) Relationship. To measure these dimensions, a set of key criteria were assigned to each dimension. To check the perception of the client relative to COA’s service delivery, the assigned
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criteria were translated into key statements. Client’s responses to these statements will then be analyzed using the corresponding criteria for each dimension. This Client Satisfaction Index intentionally establishes a link between dimensions and criteria. This is evident in the way the statements are placed. Noticeably, some statements are rephrased and placed under several dimensions. This is to check the validity and consistency of client responses. For instance, the statement “The report contains logical conclusions and reasonable recommendations” measures the quality of report that the Commission renders (under Audit Report Dimension). Likewise, the statement was rephrased to “The agency finds the audit team reasonable and considerate in their audit findings, ethical in their actions and easy to work with” which also measures professional relationship (under Relationship Dimension).
Table 1: Dimension and criteria for gauging client’s perception of COA’s audit service delivery
DIMENSION CRITERIA STATEMENT
AUDIT REPORT
The report
(output)
- In terms of content, was
the report rendered with
quality?
- The audit report was
understandable, well-
documented and adds value to
the audited agency’s
performance.
- The report contains logical
conclusions and reasonable
recommendations.
- As enabler, was the report
useful and adds value to
the audited agency?
- Overall, COA performed well in
performing its audit function and
added value to my agency.
- Availability of report - The audit report is available
anytime needed by the audited
agency.
- Is the report accessible in
COA website?
- The audit report can be
accessed through COA website
or through the auditor, whenever
the agency needs it.
- Is the report accurate? - The report reflects the actual
financial status as well as areas
for improvement of the audited
agency.
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AUDIT PROCESS
- Delivery - Was the audit conducted
and the audit reports
transmitted timely or as
scheduled?
- The audit process was
completed efficiently and the
reports transmitted within the
prescribed period of time.
- Audit methods - Was the audit process
applied best fits the
agency’s needs?
- The audit methods applied by
the team best fits the agency.
- Rules and
regulation
provided
- As enabler, were the
communicated laws, rules
and regulations as well as
COA issuances helpful to
the agency?
- The audited agency was
provided with information
regarding requirements, laws,
rules and regulation helpful to
the financial performance
audited agency
- Interface (e.g.
entrance
conference, exit
conference,
field work,
reporting)
- Were the audit
conferences clearly
covered requirements for
compliance with the audit
procedures?
- The audit conference provides
an opportunity for the agency to
be aware of the applicable
requirements in improving their
financial status/performance.
- Were the audit
conferences provide an
opportunity for the audited
agency to clearly discuss
concerns relating to audit
findings and
recommendations?
- The audit conference is an
avenue for audited agency to
discuss their concerns relative
to audit findings and
recommendations.
AUDIT TEAM
- Audit team’s
competence
- Was the audit team able
to communicate clearly?
- The audit team communicates
information clearly to the audited
agency.
- Was the audit team
knowledgeable of their
tasks and functions?
- The audit team is
knowledgeable of their audit
tasks and functions.
- Were the audit team
demonstrates a good
writing skill as reflected in
reports and written
communications?
- The audit reports and
communications are clear, direct
and concise. .
- Was the audit team
creative and forward
- The audit findings and
recommendations were crafted
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thinking in crafting audit
findings and
recommendations?
to assist audited agency’s
current and future needs in
terms of improving financial
status.
- Was the audit team
efficient in the
performance of their audit
functions?
- The team is resourceful and
well-organized in performing
their audit functions.
- Audit team’s
professionalism
- Was the audit conducted
with integrity?
- The audit findings are reliable.
- Is the audit team
accountable for fulfilling
its duties and adheres to
professional standards?
- The audit team follow through
with its responsibilities and readily
accept the consequences (e.g.
admitting and performing
corrective actions in case of
unintentional mistakes committed
in the conduct of audit).
- The audit team shows
professional ethics at all times.
RELATIONSHIP WITH THE CLIENT
- Relationship
with client
- Was a professional
relationship built between
the audit team and the
auditee (manner of
responding, reliable
responses to client’s
inquiry, considerate of the
auditees concerns)?
- The agency finds the audit team
reasonable and considerate in
their audit findings, ethical in their
actions and easy to work with.
- Was the team prompt and
concise in replying to
inquiries?
- The agency was given clear and
understandable answers to
inquiries.
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II. Plan of Analysis
The Client Satisfaction Index uses performance satisfaction level. Each level (somewhat agree, strongly disagree, fair, no reaction, disagree and strongly disagree) is assigned with code value that formed a set of scales. The set of scales intend to measure the degree of client satisfaction in relation to dimensions identified (audit team, audit process, audit report, and relationship).
RANGE
Somewhat Agree to Strongly Agree
Fair to no reaction Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
The information obtained from this set of scales will serve as raw data for analysis. The frequency of responses per dimension will be processed and analyzed. The frequency of responses will be tallied and the tally results will be converted into scores. The score result will be plotted against four quadrants (Figure 2) to assess which particular dimension needs improvement. Validation Procedures:
- Parts or statements that are not rated. In refining the data, only completed parts will be included for analysis. This is not to render the incomplete datasets invalid but only to avoid possible biased results per statement and uneven total number of respondents per part. However, these types of datasets will be segregated and will be analyzed separately.
- Consistency of responses. Check consistencies in responses to rephrased statements. If responses vary in scales but is under one level of satisfaction, the answer may be considered valid. This only signifies the respondent’s level of confidence to similar statements if placed under two different dimensions.
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Sample of valid response to rephrased statements:
STATEMENTS
RANGE
REMARKS
Somewhat Agree to Strongly Agree
Fair to no reaction
Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
PART III: EXPERIENCE WITH AUDIT REPORTS RECEIVED
The report contains logical conclusions and reasonable recommendations.
X
PART IV: BUILDING RELATIONSHIP
My agency finds the audit team reasonable and considerate in their audit findings, ethical in their actions and easy to work with.
X
On the other hand, if responses to rephrased statements fall under two extreme levels, the answer should be verified or maybe considered invalid. This instance may signify that the respondent understood the rephrased statements differently or the respondent rated the rephrased the statements without contemplating on it.
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Sample of invalid response to rephrased statements:
STATEMENTS
RANGE
REMARKS
Somewhat Agree to Strongly Agree
Fair to no reaction
Disagree to Strongly Disagree
9 8 7 6 5 4 3 2 1
PART III: EXPERIENCE WITH AUDIT REPORTS RECEIVED
The report contains logical conclusions and reasonable recommendations.
X
PART IV: BUILDING RELATIONSHIP
My agency finds the audit team reasonable and considerate in their audit findings, ethical in their actions and easy to work with.
X
Data encoding process
- If answers for rephrased statements are inconsistent or pending verification – encode this as invalid or as pending verification
- If a statement is not rated – encode this as unanswered question - If respondent failed to answer an entire part of page – encode this as pending
verification or unrated - If two scales are selected for one statement – encode this response as invalid - If remarks are indicated – encode the exact remarks
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Figure 1: Client Satisfaction Index Framework
Identif
y the
target
client
s
Define
services
covered
by this
survey
- Plan the
mode of
data
collection
and
analysis
- Identify
the
dimensio
ns to be
measured
(e.g. staff
capacity,
process)
- Identify
the
- Identify
the
dimensio
n that
needs
Measur
e
clients’
experie
nce
Analyze
the
insights
obtained Communi
cate the
findings
Take
action
- Explo
re
areas
which
may
help
in
impro
Explore
Start
Here
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Figure 2: Measuring the Client Satisfaction Index
Sample interpretation: Audit reports scored 4 and more than 50% of the respondents
are not confident with the audit reports rendered. The analyst may check on the criteria
provided to assess which among the criteria gained a low score.
High-Low High-high
Low-Low Low-High
Range
9
8
7
6
5
4
3
2
1
Percentage of client
0 10 20 30 40 50 60 70 80 90 100
Audit
team
Audit
Process
Audit reports
APPENDICES
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GLOSSARY OF TERMS
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APPENDIX “A”
Assistant Commissioner – is a third ranking official of the Commission. There are 11
Assistant Commissioners of the Commission, each one heads a Sector.
Assistant Commissioners’ Group – the executive committee and recommendatory
policy-making body to the CP or the COA Chairperson. The 11 Assistant Commissioners
constitute the ACG.
Audit Team Leader – heads the audit team assigned to clients of the Commission
Citizen’s Desk – a text hot line and/or email address where citizens/public can
send/report their allegations of fraud, waste, abuse, or mismanagement of public funds
Client – the auditees of the NGS, CGS, and LGS
Client Survey – a mode of measuring client satisfaction by gathering feedback through
periodic administration of survey questionnaire
Cluster Director – heads a Cluster in the NGS and the CGS
COA Chairperson – the Chief Executive Officer of the Commission and presiding officer
of the CP
Commission Proper – is the highest policy-making and adjudicating collegial body of
the Commission. The Chairperson and two Commissioners constitute the CP.
Conformity – fulfillment of a requirement
Controlled Document – registered documents in the MDI master list and DTS
Corporate Government Sector – an Audit Operating Sector with audit jurisdiction over
all GOCCs
Correction – immediate action to address the identified nonconformity/problem.
Corrective Action – action to address root cause of the identified problem/gap to
prevent the recurrence of a detected nonconformity or other undesirable situation
Disposition – action or set of actions to be taken
Disposition Method – the manner of disposing, whether by destroying or deleting, RDI
in accordance with NAP guidelines
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Disposition/Action Plan – refers to both the identified correction and corrective action
to address the causes of the nonconformity and opportunity for improvement
Document Controller – designated personnel to oversee the implementation of the
document control procedure at the COA Central Office and Regional Offices
Document Copyholder – personnel identified as recipient of the distributed controlled
document
Document Master List – a listing of MDI being controlled by the Document Controller
and the Document Copyholder for their respective externally-generated MDI
Document Number – a set of characters, serving as the registration number, assigned
by the Document Controller to an approved QMS MDI
Document Originator – any employee/official who initiates the creation or revision of
any MDI
Document Tracking System – an online information system for monitoring the receipt,
review, approval, and distribution of internal and external documents
E-Maintained Documented Information – electronic Maintained Documented
Information that exist only in electronic form such as data stored on a computer, network,
backup, archive or other storage media
External Document Distribution List – a registry of the distribution of externally-
generated Maintained Documented Information generated from sources outside of the
Commission and are in custody of the Document Controller and/or the Document Copy
Holder because of its relevance to the operations
Government Auditing Services – a systematic process of providing relevant interested
parties, with objective assessments concerning the stewardship and performance of
government policies, programs or operations; and evaluate evidence to determine
whether information or actual conditions conform to establish criteria depending on the
type of audit to be conducted
Initiator – any official/employee/QMS IQ auditor of the Commission who identifies the
NC and OFI and initiates the issuance of an RFA
Internal Quality Audit – is a systematic, independent, and documented process for
obtaining objective evidence and evaluating it objectively to determine the extent to
which the audit criteria are fulfilled. This is conducted by the trained auditors within the
organization.
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GLOSSARY OF TERMS
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Inter-Sector Committee on Client Satisfaction – the committee composed of
designated staff by the Assistant Commissioners of NGS, CGS and LGS that will draft
the plan for the conduct of survey, administer the survey, and retrieve the survey
questionnaire
IQA Checklist – a set of questions/items used as guide by a QMS IQ auditor in the
conduct of internal quality audit
IQA Criteria – a set of policies, procedures, or requirements, used as a reference
against which objective evidence is compared
IQA Evidence – qualitative or quantitative record, statements of fact or other
information, which are verifiable and relevant to the internal quality audit criteria
IQA Findings – result of the evaluation of the collected audit evidence against the
internal quality audit criteria. It can either be good/commendable, conformity,
nonconformity, potential nonconformity, or opportunity for improvement.
IQA Plan – a planned route of audit which specifies the audit scope, objective, process
to be audited, date of audit, name of office/process owner, person responsible and
signature, and the assigned QMS IQ auditor/s.
IQA Program – the annual plan of the IQA team, which consists of activities to be
conducted on COA Offices as stated in the herein scope. It details the audit area, audit
criteria, office/process owner, schedules, QMS IQ auditors, and remarks.
IQA Report – a document summarizing the audit results that presents the audit findings,
related evidences and audit conclusions. The basis for the preparation of this IQA Report
is the RFAs.
IQA Team – composed of qualified auditors to conduct IQA and prepare necessary
documents and reports.
Local Government Sector – an Audit Operating Sector with audit jurisdiction over all
LGUs
Maintained Documented Information – refers to meaningful information that includes
both internal and external documents which are required to be controlled and maintained
by the organization and the medium on which it is contained.
Master Copy – any QMS document that is in the control and possession of the
Document Controller
Master copy Maintained Documented Information – original approved document for
distribution
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National Government Sector – an Audit Operating Sector with audit jurisdiction over all
NGAs
Nonconformity – failure to comply with a requirement
Obsolete Maintained Documented Information – a superseded document indicated by
red “Obsolete Document” mark. The latest obsolete document is kept by the Document
Controller.
Office Director – heads a support office in the Commission
Opportunity for Improvement – an observed situation which is not an NC but where
the results achieved may not be optimal, less than well-organized, or over-complicated
Process Owner – the office, services, section, or unit in the Commission performing the
functions or the processes
QMS IQ Auditor – the person with demonstrated attributes and competence to conduct
IQA
QMS Leader – the head of the Quality Management System Core Team
QMS Secretariat – performs complete staff work for the QMS Team Leader and
supports the requirements of the five QMS Core Teams
QMS Team Leader – heads the five QMS Core Teams: Knowledge Management Team,
Quality Workplace Team, Internal Quality Audit Team, Risk Management Team, and
Training and Advocacy Team.
Quality Management System – a set of interrelated or interacting elements that allows
the organization to establish its policy and objectives and processes to achieve those
objectives
Records Disposition Schedule – a listing of RDI with its retention period and
disposition method
Records Officer – the designated personnel to oversee the implementation of this
procedure, maintenance of the centralized records and compliance to the NAP
Guidelines
Regional Director – heads a COA Regional Office geographically located nationwide.
Request for Action – a tool/form used to record the nonconformity and opportunity for
improvement, the corresponding root cause analysis, and appropriate actions taken to
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address such. It is a document utilized by anyone in the Commission to report any
detected NC and OFI.
Retained Documented Information – refers to documented information in written form
or any material - whether on film, negative, tape or other medium capable of being
reproduced; or by means of any recording device or process, computer or other
electronic device.
Retained Documented Information Custodian – the Administrative Officer from each
Office held responsible for the collection, maintenance, filing and safekeeping of RDI in
their areas
Retention Period – length of time a specific RDI must be kept within respective work
areas of office. The RDI is disposed of subject to the approval from the National Archives
of the Philippines in accordance with the approved disposition plan/schedule.
Revision History – is used to monitor all changes/revisions to the document
RFA Registry and Monitoring Matrix – a tool/form used to record the issued RFA and
its status
Sector – the major grouping of offices and clusters in the Commission.
Supervising Auditor – heads an audit group which constitutes several audit teams of a
Cluster or Regional Office.
Third Party Audit – an audit conducted by a certifying body
Uncontrolled Maintained Documented Information – any document that was
unofficially printed, reproduced and/or downloaded
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APPENDIX “B”
AAR – Annual Audit Report
AC – Assistant Commissioner
ACD – Assistant Cluster Director
ACG – Assistant Commissioners’ Group
ARD – Assistant Regional Director
ATL – Audit Team Leader
CAAR – Consolidated Annual Audit Report
CD – Cluster Director
CDk – Citizen’s Desk
CGS – Corporate Government Sector
CP – Commission Proper
CS – Client Survey
DTS –Document Tracking System
GOCC – Government-Owned and/or Controlled Corporation
IQA – Internal Quality Audit
ISCCS – Inter-Sector Committee on Client Satisfaction
LGS – Local Government Sector
LGU – Local Government Unit
MDI – Maintained Documented Information
ML – Management Letter
MRT – Management Review Team
NC – Nonconformity
NGA – National Government Agency
NGS – National Government Sector
OFI – Opportunity for Improvement
QMS – Quality Management System
RAT – Regional Audit Team
RCML – Regional Consolidated Management Letter
RD – Regional Director
RDI – Retained Documented Information
RDS – Records Disposition Schedule
RFA – Request for Action
RSA – Regional Supervising Auditor
SA – Supervising Auditor
SUCs – State Universities and Colleges
WD – Water District
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REFERENCES
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APPENDIX “C”
STANDARDS
ISO 9001:2015 Quality Management System Standard MANUALS Integrated Results and Risk-based Audit Manual Operations Manual – Records Management Office
COA ISSUANCES COA Memorandum No. 2016-023 dated November 14, 2016 COA Memorandum No. 2014-011 dated October 21, 2014 COA Strategic Plan 2016-2022 OTHER ISSUANCES NAP Guidelines